This development work is not "sold"; it becomes part of the infrastructure of a company.
You need to know what you're talking about, first.
No, it doesn't, really.. Development work doesn't have to be "sold" -- labor, material, and "research and development" can be defined by a clever piece of legislation as components of a product or service - and require declaration thereof - and therefore be deemed subject to a tariff.
The Constitution grants the power to impose tariffs. The definition of what particular goods and services may be taxed is left to Congress.
Besides, R&D is not held as an asset on the balance sheet -- so it cannot be deemed "infrastructure." Take a look at automobiles which must declare point of assembly and "place of origin" of parts for an example.
If Congress can make that part of how autos are sold, there is nothing that says they cannot apply similar principles -- and tax them -- to any other product or service consumed within the borders of the United States which is of foreign origin or contains any foreign components whatsoever.
In terms of technology, Government can pass whatever law it wishes and regulate any commerce it likes of this sort via the commerce clause. Goods, services, labor, capital all may find themselves landing under that particular Constitutional clause.
IMHO, this would be a very, VERY bad thing, but it may just happen if enough people become perturbed about offshoring.
You need to know what you're talking about, first.
Unfortunately, I do. I will not underestimate the creativity of a Congresscritter and I also will not underestimate the ability of the Supreme Court to uphold such a law.
If I can figure out very quickly a simple method of making such a tax legitimate, do not, for one moment assume that 535 Congresscritters cannot do the same quick analysis and then act on it.