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some_random parent
They're not really increasing tax over the long term, because you can amortize the salary over 5 years. However, it still burdens any companies that want to do R&D and software dev work here in the US which encourages them to relocate.

imtringued
It burdens companies that want to grow and aren't big enough to borrow money at low interest.

This is basically an attempt at increasing the incentives for monopoly formation. If you are big enough you can shrug it off and even buy a tax distressed company at a discount.

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