Yes, the US has stupid corporate tax laws. Actually stupid individual tax laws too. But check the article:
Kia's sole North American factory is in West Point, Ga., where it builds the Sorrento crossover and Optima sedan, as well as Hyundai's Santa Fe sport utility vehicle. The plant, which also makes parts for Kia and Hyundai vehicles, employs about 3,000 workers.
Kia Gawga is a big honking plant if you've never driven by. Also look at Hyundai, owned by Kia. Another big honking plant in Montgomery, AL.
http://www.hmmausa.com/Welcome to Hyundai Motor Manufacturing Alabama, LLC (HMMA), Hyundai�s first assembly and manufacturing plant in the United States. This $1.7 billion automotive plant is one of the most advanced assembly plants in North America.........................On April 2, 2002, Hyundai Motor Company (HMC), Korea�s largest automotive manufacturer, announced it would construct a $1 billion automotive assembly and manufacturing plant in Montgomery, Ala. On April 12, 2002, Hyundai Motor Manufacturing Alabama, LLC (HMMA) was incorporated.
That ain't cream cheese & bagels. And remember, back in the first Bush admin and carrying over into each succeeding it has been said we won't be a "manufacturing" country, we will be a "service" oriented country. Well, manufacturing left and service wasn't far behind. Can't say I blame any corporation for limiting exposure to a 39% (correct if wrong) federal corporate tax.
Kia built here twice, but both political parties combined to limit further expansion.