这个不仅仅是把钱拿回来的问题,也是拿回来是不是有更好的投资收益的问题。
如果没有,从股东的角度就不应该拿回来,而是应该继续在高收益的地方投资。
这种capital repatriation的税收优惠小布什也搞过的,对振兴经济提高就业效果不明显。
zt‘Objections cited against the other such bills reference a similar 2004 tax holiday, championed by President Bush, that produced little job creation. Most of the money was paid out as dividends and bonuses or used to buy back stock. The McCain-Hagan bill addresses some of the perceived deficiencies of the 2004 plan, offering additional incentives for companies to create new employment opportunities, while imposing penalties on those which repatriate earnings but slash jobs. If businesses add to their employee base, increasing "qualified payroll" by 10% or more, they can cut their taxes on foreign earnings even further, to 5.25%. But if they merely pocket the money while their payrolls shrink, their gross income for tax purposes is increased by $75,000 per job loss.’