Is There a Limit on How Long You Can Keep Your Profits Abroad?

In the US, if you are a regular person earning income, you have to pay those taxes every year. Corporations abroad, when they earn money abroad, there's no limit on how long they can just park it abroad. I think that instead, an easy solution is just to put a two or three-year clock on how long you can keep those profits abroad before it has to be repatriated or reinvested.