No, those shell offices were paid for by stolen american tax money, ran by foreign citizens controlled by proxy, using infrastructure controlled by proxy, producing things for the original company. "Why should that tax revenue instead go to a different country that didn't contribute to it?" Because it is a felony.

The cash used to "build" the offices was already taxed as net income. And what if it's a lease? Fixed cost investments happen all the time.

The employees in the offices are citizens of that country or immigrants approved by the local government of that country. If they are U.S. citizens then they typically pay income tax to the U.S. (depending on the reciprocity).

The infrastructure (roads, water, energy, police & fire protection, healthcare, etc.) being used by those offices and employees were paid for by that country.

Also the citizens in that country are the ones paying for a product or service - so again, why should a different company reap the tax revenue?