如果沒有,從股東的角度就不應該拿回來,而是應該繼續在高收益的地方投資。
這種capital repatriation的稅收優惠小布什也搞過的,對振興經濟提高就業效果不明顯。
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.’