A NYT article on how tax breaks benefit the electronic games industry is very informative. Lots of topics for discussion (i.e. is the R&D credit responsible for R&D?) but, this quote indicates that Entertainment Arts, despite its location in the US, does not consider itself a US company:
Company officials say its overseas activities are not an attempt to avoid United States taxes and instead reflect how much of its business takes place in other countries. “E.A. is a global company with a majority of our customers and roughly 50 percent of our revenue generated outside of the United States,” Mr. Brown said. “Naturally we hire, build facilities, copyright our trademarks, invest and pay taxes in countries outside of the U.S.”
How does a global company act as a national citizen? Can there be patriotic, loyal, corporate citizens when the bottom line is essential to existence? If the answer is no, then why extend to corporations the benefits of citizendship (e.g. speech)? Why not treat corporations as international visitors working here — and check their papers on an annual basis?