the decision is Google's to make

No matter what legal amount Google pays in taxes, it will be possible for Google to legally pay more in taxes, right? How should Google decide how much to pay?

You do not pay more than you are required to pay in taxes, do you? Perhaps you even spend money on tax software or tax advisers to discover new legal deductions.

Maneuvering to pay fewer taxes can be described as "dodging," but tax law is intentionally complex, as legislators attempt to create incentives that lead to desirable outcomes. I think it's asking a lot of the taxpayer to both follow the letter of the law and also figure out the intention of the law and make sure they do not subvert it.

Apple has issued bonds for these purposes.

It seems strange that Apple would sit on cash while also borrowing cash to give to investors. I can think of two explanations, both probably wrong.

1. The cash mountain is in a tax shelter, so importing it to pay investors would cost a tax penalty.

2. Apple considers its cash position to be a healthy amount, and it only appears absurdly large because Apple itself is absurdly large. Making a cash distribution to investors without reducing their cash position requires taking on debt.