I wish this would be reported different. What is going on bottom line is Trump telling these companies the corporate tax will be lower starting Jan 1 2017, or July 1 2017. If they stay they will being doing better and there will NOT be the incentive to move manufacturing. Suppose they lower the rate to 17% IF manufacturing and operations are located in the USA.
If a US company moves production offshore but keeps their HQ here it has no effect on their tax rate
If the company is based in the US the profit, which is what is taxed, will be taxed at the US rate regardless of where the production facilities are.