https://www.thomsonreuters.com/en-us/posts/tax-and-accountin...

> Beginning in 2022, all costs related to R&D must now be amortized over five years for US-based companies or 15 years for non-US companies.

With regards to "not good enough", maybe expectations (as a hiring manager or org) are unrealistic? Very subjective, so I find this topic to be difficult to argue effectively. I am not unsympathetic to the fact that hiring is hard, but the evidence of bad faith behavior at scale is undeniable and requires accounting for. If we're going to live in a socioeconomic system where people are forced to work to survive and there are little, if any, social safety nets, domestic employment must take priority over potential profits and economic gains of owners and similar controlling interests arbitraging labor cross border (or importing cheap labor) imho. As a founder/business owner, I can appreciate you're optimizing within your local minima.

Up the skill tree, companies often really get what they pay for, so the saving on offshore work is that they were overpaying for some lower skilled tasks, but not the higher skilled tasks (it’s a world market for top talent).