Who’s the king of tax avoidance? It may be one of seven American firms that have parked more than $500 billion in overseas profits in foreign banks. As long as the companies don’t bring the money home to reinvest in the business, they don’t have to pay Uncle Sam. Apple wins the title with $111 billion sitting overseas, with the heir apparent being General Electric at $110 billion, followed by Microsoft, Pfizer, Merck, IBM and Johnson & Johnson. Wearing a crown, however, probably won’t elicit respect from the taxpaying masses.