https://prospect.org/article/new-legislation-would-rein-corporate-offshoring
Last week, Democratic Representative Lloyd Doggett of Texas and Democratic Senator Sheldon Whitehouse of Rhode Island introduced the No Tax Breaks for Outsourcing Act and the Stop Tax Haven Abuse Act. These bills aim to close loopholes stemming from the 2017 GOP tax bill that incentivize companies to offshore their assets overseas—or at least to make it appear that their profits were earned outside the U.S. Doggett and Whitehouse introduced similar legislation last year.