Rapidly, capital is moving from expensively regulated, legally expensive and highly-taxed U.S. to foreign operations that provide a source of cheap labour, operating costs, and tax incentives. There seems to be a trend to move to Poland, with Dell and many other large companies opening factories over there.
"..take Commercial Metals Co., (CMC ) an $8 billion steel company based in Irving, Tex. In 2003 it bought a steel mill in Poland, where it makes wire rod and other products to sell in Eastern Europe, one of the hottest construction markets in the world. This fiscal year, says William B. Larson, chief financial officer, Commercial Metals will double its capital spending in Poland, helping drive a 49% increase in global capital spending in the company's second fiscal quarter, which ended in February. What's more, the company is currently bidding on two mills in Croatia and looking for more investments in Vietnam."
Source: What Spending Slowdown?