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Hornby moved its manufacturing to China in the late 1990s to cut costs, but it repatriated production of some Airfix kits in 2013.
It repatriated 24,536 refugees and resettled 14,000 in Senegal.
If it repatriated the money to the United States, it would then be taxed at rates of up to 35 percent, offset by any foreign tax paid.
The consequences were not always happy: many of the 2m or so Soviet citizens whom it repatriated, particularly Ukrainians and Balts, did not want to return.
The tech group keeps the money outside the US because it would be forced to pay US tax charges if it repatriated the money.
In November, it repatriated two pro-democracy activists to China despite the fact that they had papers from the U.N. High Commissioner for Refugees confirming they were to be settled in a third country.
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The dollar — the currency in which most of Toyota's revenue is booked — has fallen about 10 percent against the yen this year, putting pressure on its profit when it repatriates foreign earnings.
But Softbank faces double taxation if it repatriates that money to Japan, where it has fewer investments that can easily be turned into cash.
One factor in favor of Microsoft: it is using cash from overseas to buy Luxembourg-based Skype, which means it won't have to pay U.S. tax on that money, as it would if it had repatriated the money to the United States.
The painting appeared in headlines earlier this year when it was repatriated to its rightful heir, George Jorisch, after having been stolen by the Nazis during the second World War.
Pfizer is said to be keen to put to use some of its £40bn cash pile obtained from its foreign subsidiaries, which would trigger big tax bills if it was repatriated to the US to be paid in dividends.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com