Back when I worked at NeXT we created a lights-out factory in Fremont, CA and then closed it. Steve said that we were moving it offshore to be closer to where the parts were manufactured. At the same time, I was told by some employees who worked on creating the automated factory that the real reason for moving it was completely different. They told me that the goal was to sell it to a group of Executives who could then charge the company for manufacturing the machines and avoid US taxes by sending the money offshore as a business expense. It was sold to a group of Executives so that they could avoid any one Executive being technically in "control" of the offshore. I was also told that the group of Executives included theoretical "competitors", and they traded "favors" for shared ownership.
I can't confirm any of this - but it is consistent with other things done to avoid taxes. (Steve was once successfully prosecuted for avoiding taxes using an offshore. After that, he got better accountants to make sure his tax dodges could withstand legal scrutiny.)