2/2 Companies could deduct half of their foreign-derived income from their tax bill, effectively lowering the tax rate on those profits.
A 10% return on tangible overseas investments (like plants and equipment) provided a tax break for investing in physical assets abroad rather than in the U.S..

There are legal instruments to prevent replication such as intellectual property and trade marks. But the burden is also fx on Congress. I recall a representatives allowing importation of sport equipment putting a constituent out of business. When confronted, said he was clueless!