[DoodleDawg]

With the US having the Highest corp tax rates in the World,....very likely!

R&D would be a tax deduction would it not? Be honest. The real reason why IBM will do all the R&D overseas is because the salaries are cheaper.

[aft_lizard]

Not likely. The US for all its faults still dominates the chip space for a reason. The intellect is here. Besides wages would be a very minor part of the RD..the cost goes into making the machines.