Lots of chatter the President is going to propose  a corporate tax cut in his State of the Union speech.    Corporations hold billions off-shore and maybe it will nudge some of it back into domestic capital expenditures or hiring?    We think this may be one of the positive surprises of 2011.

Nevertheless,  the competition is heating up to attract companies and jobs.   The Canadians are poised to cut their corporate rate to 16.5 percent on January 1.   Click here for excellent interactive table on global corporate taxes.

Related Articles
Obama Likely to Pursue Corporate-Tax Cut, Way to Pay for It – WSJ
Canada Slashes Business Levies – WSJ