They don't "have access to offshore accounts that most businesses don't". They naturally earn most of their profits internationally, and pay taxes to the countries they earn those profits in. If they return those international profits to the US, they'll lose another 40%+ to taxes (closer to 60% if you count individual dividend taxes).

So they keep the remaining profits in the lowest tax country/location they can find while it earns interest. They owe Germany nothing more.