[groanup]

Our tax system is, IMHO, the single greatest factor in offshoring. The others are: threat of litigation, regulation, union wage scale.

KO, et al, have currency hedging traders of course. They are probably all profit centers.

[grey_whiskers]

The others are: threat of litigation, regulation, union wage scale.

None of those apply particularly to IT, which has been swamped by outsourcing.

Hint: Tree reading one of Micro$oft's EULAs ("End-user licensing agreements") sometime. It's a corporate lawyer's wet dream.

Cheers!