[OT] No, I had suggested Israel as a model only because it was in the 25% middle, so there are obviously other factors at play here, including INTC's prior relationship with the country. Ireland is probably the most preferable from the standpoint of safety, an educated populace and, yes, the lowest corporate tax rate. The US needn't meet Ireland at the bottom, since we have so many other, unique advantages. Better than worst would be nice, though.