Tax-News.com: TCJA Encourages Firms To Shift Profits Offshore, Says ITEP

Aspects of the tax reform legislation in the United States continue to provide an incentive for companies to shift profits offshore by providing more favorable tax treatment to foreign income than domestic profits, the Institute on Taxation and Economic Policy has said.
Source: IRS Tax News – Tax-News.com: TCJA Encourages Firms To Shift Profits Offshore, Says ITEP