If I had a 100 million dollar company that made some sort of medical device, could effectively move it "nearshore" (or whatever) to Mexico without compromising quality, and would save 2.3% ($2,300,000), or a fair bit of my yearly profits ......why wouldn't I?
Or, to look at it another way....Remember that companies don't really pay taxes, they just pass them on. Why ask my customers to absorb the additional charges?
In this particular case, I don't blame the companies for playing by the rules, I blame the government for setting up ridiculous rules to begin with.
And this tax wasn’t on profits it’s on sales so it’s even more onerous.