This is not a two dimensional issue, and one only has limited space herein to comment. U.S. Companies no matter where they produce and sell products. They should be taxed as U.S. Corporations, period, albeit at a lower rate than the 35% rate. If foreign markets want U.S. production then they should adjust their taxing rates to attract U.S. Business that will still be paying its U.S. tax. would also remove many deductions. Thus market factors will more naturally influence production. There certainly should be no incentive for producing monies offshore and leaving those monies there as now exist. A true market natural will want the better or more ingenuitive products to be made here as the factor that drives purchases to our shores.