3+billion is a huge amount of money the last time I checked. The fact is Apple derives most of its revenue abroad, and it's unfair to subject their overseas earnings to US taxes.
Yes, most countries try to do this according to local tax/finance laws. The problem with repatriating the funds back into the US is that the capital can be allocated in other countries for better long term effect. Why would any manufacturer pay taxes on income, then taxes on repatriation (into a low-growth economy), just to then export that money the next quarter or year in order to build a new factory somewhere. Just leave the money overseas until you need it.
