The reason we have off -shore tax havens is that the US has one of the highest corporate tax rates in the world. The US Pharma industry send s many manufacturing jobs overseas, including to Singapore, Ireland and even still to Puerto Rico on a case by case basis in order to get these tax benefits. US po licy should be to provide incentives to keep these excellent mfg jobs in the US. Instead of doing away with the tax havens which will be diffocult to enforce, why don't they give incentives for keeping the jobs in the US.