[oceanview]

no, all you need to do is tax IBM's US profits at a higher rate based of their use of offshore labor. If they profit in the US, and contribute nothing to the tax base in the form of US employment, then they should pay US taxes another way.

[The Old Hoosier]

all you need to do is tax IBM's US profits at a higher rate based of their use of offshore labor.

Great idea! Sounds like a good way to send all the jobs to India.

[Cronos]

no, all you need to do is tax IBM's US profits at a higher rate based of their use of offshore labor. If they profit in the US, and contribute nothing to the tax base in the form of US employment, then they should pay US taxes another way.

IBM does get quite a large percentage of it's profits from outside the country. This move you state is not viable or possible and may lead to a kind of prohibition type scenario