This is a delay of taxes, but does not avoid them in the long term. To be brought back and used in America, taxes will have to be paid on the money. It defers the tax hit, but does not remove it. If Apple wants to use that money for R&D, investing in new production, expansion, or similar, those are expenses and not covered by corporate tax. If Apple wants to do buybacks or dividends, it will be subject when it's repatriated to do so.