alt Hacker News> so outsourcing jobs overseas will be more expensive compared to American talent (if salaries are equal).
I think this very much depends on how companies are "outsourcing"/hiring.
Like, if the devs you are outsourcing to are delivering you a "project-based app with ongoing support". Did you hire "developers" or are you doing business with a development company?
For many large tech cos, they also have local entities or PEOs, where people working for Facebook work for Facebook Ireland, or Facebook India.
So I'm not sure how much impact it has -- probably mostly for smaller shops that might hire 1 guy directly in a different country?
> I think this very much depends on how companies are "outsourcing"/hiring.
Yes and no. Obviously there are a million ways to do business and taxes are really complex, but the law doesn't revolve around actual salaries but "cost of software R&D" so this still applies to hiring contractors and other companies if the deliverable is software.
From the article:
> US companies making foreign software development-related expenditures like hiring staff, or paying for contracts abroad, are still mandated to be expensed over 15 years.