This is a personal tax on individual wealthy people. It should have little to no impact on the economics of where to locate a factory, which is driven by things like environmental regulations, cost of inputs, labor costs, location of suppliers and customers, tax applicable to the factory (or its holding entities), etc. Where the CEO or major stockholders choose to domicile is already quite decoupled from those decisions (as can be seen by the fact when U.S. companies move a factory to Mexico, typically the CEO and major shareholders do not also move to Mexico).
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This is a personal tax on individual wealthy people. It should have little to no impact on the economics of where to locate a factory, which is driven by things like environmental regulations, cost of inputs, labor costs, location of suppliers and customers, tax applicable to the factory (or its holding entities), etc. Where the CEO or major stockholders choose to domicile is already quite decoupled from those decisions (as can be seen by the fact when U.S. companies move a factory to Mexico, typically the CEO and major shareholders do not also move to Mexico).