system
Given the following post, respond as if you're commenting on Reddit:
human
The Tax Bill of 2017 reduced corporate tax rate from 35% to 21%. Tax haven countries have rates as low as 15%. Why would companies be more likely to move money back to the US if they still aren’t getting a better rate?

I apologize if this question is clumsily worded, I have a very basic understanding of Econ. I also want to preface by saying I don’t have a political agenda here I just want understanding. 

This question has been gnawing on me since I’ve been reading about the tax bill. From what I understand the bill not only decreased the corporate tax rate (35% to 21%), it set a one time repatriation tax of profits overseas (8%, 15.5% for cash). The goal was to incentivize companies to move their money back to US (and tax revenue). 

I also have read that companies are in fact bringing money back to the US. I don’t understand why this would happen, as staying out and paying the same 15% seems more profitable. Is it that there are other benefits to being in the US? And what are they?
gpt
If the return on investment is greater by bringing it home than it is leaving it overseas where is may have less utility then eventually they will repatriate it here. 

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Companies do two things with profit: invest it or return it to shareholders via dividends. Hard to do either of those if it's all siting idle in a bank account in Ireland. That's the somewhat simple answer anyway.