Location USA 2016: For the Corporate Investor - Area Development Magazine

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FDI Trends: Growth Continues Understanding the U.S.

Tax Environment

LAND OF OPPORTUNITY Landscape of Complexity

THE LURE of MANUFACTURING Partnering with American Universities

Public Partnerships:

Community Support for FDI

FOR THE CORPORATE INVESTOR

Location USA 2016

visit us at www.LocationUSA.com


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LocationUSA Table of Contents

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Letter from Vinai Thummalapally, Executive Director, SelectUSA, U.S. Department of Commerce

Sponsor Profiles Florida

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City of Cape Coral Economic Development Office

Cape Coral, Florida: Come Grow With Us

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FDI Trends: Continued Growth in 2015 Companies around the world have realized that by locating in the United States they can access a market of 320 million people, avail themselves of a productive workforce, and establish roots in a business-friendly environment.

w w w. B i z C a p e C o r a l . c o m

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w w w. T h i n k K e n t u c k y. c o m

USA: A Land of Opportunity and a Landscape of Complexity In order for foreign investors to take advantage of the many opportunities available in the U.S., they must consider numerous geographically variable cost and non-cost factors.

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Kentucky Cabinet for Economic Development

Kentucky is at the Center of the Global Economy Mississippi

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Mississippi Development Authority

Mississippi: A Top Destination for Global Businesses w w w. M i s s i s s i p p i . o r g

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Understanding the U.S. Tax Environment The United States offers tax advantages to foreign investors in the form of a stable tax environment, federal and statelevel tax incentives, and a fair dispute resolution system.

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Public Partnerships — Community Support for FDI With a full toolbox, economic development organizations can help the foreign investor decide where to locate in the United States and help clear a path for a successful endeavor.

Ohio

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The Columbus Region

An All Access Pass to the North American Market ColumbusRegion.com

Pennsylvania

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Pennsylvania Department of Community & Economic Development

Pennsylvania — Your Gateway to North America w w w. n e w PA . c o m / i n t l

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Making the Match: Partnering With U.S. Universities Hundreds of U.S. universities are collaborating with global companies to help them bring innovative ideas to the American marketplace.

25

The Lure of Manufacturing in the U.S. Through its commitment to buy U.S.-made products, Walmart is leading the charge to encourage and help both U.S. and foreign manufacturers to set up operations on U.S. soil.

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Kentucky

South Carolina

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Central South Carolina Region

The New American Address for Global Business w w w. C e n t r a l S C . o r g

Washington

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Port of Vancouver, Washington

Opportunity Abounds in Vancouver, Washington w w w. P O R T VA N U S A . C O M

Sponsor Directory

PUBLISHER: Dennis J. Shea

ART & DESIGN: Patricia Zedalis

ADVERTISING:

DIGITAL MEDIA MANAGER: Justin Shea

BUSINESS SERVICES

EDITOR: Geraldine Gambale

PRODUCTION MANAGER: Jessica Whitebook

Bill Bakewicz

BUSINESS DEVELOPMENT: Matthew Shea

Barbara Olsen

FINANCE: Mary Paulsen

PRODUCTION ASSISTANT: Talea Gormican

Valerie Krpata

WEB DESIGNER: Carmela Emerson

Published by

400 Post Ave., Westbury, NY 11590 USA 516-338-0900 • Fax: 516-338-0100

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© Copyright 2016

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LocationUSA

Summit, June 19–21, in Washington, D.C. More information can be found at www. selectusasummit.us.

This past year has been an exciting one for investment in the United States. The U.S. economy has continued to expand: As of March 2016, there have been over 72 straight months of private-sector job growth. For the third year in a row, the United States has held the top spot in foreign direct investment attractiveness in a survey among global business executives by A.T. Kearney. Driven in part by technological innovation, reduced operating costs in some sectors, and a resurgence in manufacturing, international firms continue to choose the United States. The 2015 SelectUSA Investment Summit was filled to capacity: President Barack Obama hosted more than 2,000 people from 70 international markets and nearly every U.S. state and territory. He joined Secretary of Commerce Penny Pritzker and five other members of his Cabinet to make it clear that the United States warmly welcomes international investors. We hope you will join us for the 2016 SelectUSA Investment

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Investments are made company by company, location by location. As you consider where and how to make your investment, please consider us to be at your service. SelectUSA is the U.S. government program to facilitate business investment by assisting companies and U.S. economic development organizations (EDOs). Housed within the U.S. Department of Commerce, we coordinate across the federal government to serve as a single point of contact. We act as an ombudsman, assisting investors to understand the U.S. government and address regulatory questions. To learn how we can help you, please visit www.SelectUSA.gov. We congratulate Area Development for another successful annual edition of LocationUSA. This publication has been an incredibly valuable resource for the EDO community, and we look forward to continuing our work together. Sincerely,

Vinai Thummalapally Executive Director SelectUSA U.S. Department of Commerce

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Opportunity City -Forbes

We have impressive numbers. And they all add up to one great location. The numbers don’t lie. The Columbus Region’s creative climate and investment-friendly economy are creating more success stories than ever. To learn more, visit columbusregion.com

#

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Metro for Job Growth in the Midwest -Bureau of Labor Statistics

#

1

most favorable business location with access to the American Market -Three Scale Research, Inc.

Where the new Midwest begins.

NETWORK PARTNER

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Companies around the world have realized that by locating in the United States they can access a market of 320 million people, avail themselves of a productive workforce, and establish roots in a business-friendly environment.

2014 FDI in the U.S.

Breakout of $2.9 Trillion Inward Position

Real Estate and Rental and Leasing, $53.0 billion — 2% Manufacturing, $1.05 trillion — 36% Banking, Finance, and Insurance, $574.5 billion — 20% Other Industries, $528.2 billion — 18% Wholesale Trade, $345.6 billion — 12% Information, $176.8 billion — 6% Professional, Scientific, and Technical Services, $118.2 billion — 4% Retail Trade, $59.3 billion — 2%

Source: Department of Commerce, Bureau of Economic Analysis

FDI Trends: Continued Growth in 2015 When a company establishes, expands, or acquires operations in a foreign market, its management is generally making an investment with an eye toward long-term growth. To make that commitment, those managers need to see opportunity. The United States is home to more foreign direct investment (FDI) than any other country, with a total stock valued at $2.9 trillion as of 2014. Managers from around the world clearly see opportunity in America. Optimism continued into this past year. In January 2016, the United Nations Conference on Trade and Development (UNCTAD) released the Global Investment Trends Monitor Report1 on FDI flows between countries and regions. The data show that flows into the United States increased to $384 billion, a record high. Because they can be affected by a small number of large deals, annual flows are notoriously volatile and a one-year spike is not necessarily cause for celebration. However, flows can reveal trends over time, and 2015 is the ninth year in 10 that the United States has led the world in FDI inflow. According to the most recent data from the Bureau of Economic Analysis (BEA), the top five market sources for FDI in the United States remain consistent: Investments from the United Kingdom are valued at $465 billion, followed by Japan ($374 billion), Germany ($312 billion), Canada ($311 billion), and France ($240 billion). In total, investments from these countries account for just shy of 60 percent of all FDI

Contributed by SelectUSA

6 LocationUSA

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in the United States. FDI from eight countries grew at compound annual growth rates (CAGR) above 18 percent from 2009–2014. China continued its streak as the fastest-growing source of FDI, with a CAGR of 38.5 percent, and the total amount of Chinese FDI reached $10.2 billion in 2014. Investors from Luxembourg (26.8 percent CAGR), Brazil (25.2 percent), India (22.1 percent), Malaysia (19.6 percent), South Korea (19.4 percent), Switzerland (18.2 percent), and the United Arab Emirates (18.1 percent) also increased their investments in the U.S. market rapidly during that period. This investment plays an important role in the American economy. In 2013, U.S. affiliates of foreign companies spent $53 billion on U.S. research and development and exported $360 billion worth of U.S. goods. New research published in February by the International Trade Administration (ITA) reveals that these companies are responsible for at least 12 million jobs2 in the United States, including 6.1 million direct jobs. An additional 2.4 million jobs are attributable to the economic activity of majority foreign-owned firms; this includes jobs in the supply chains of those firms and jobs supported by the spending of direct employees, as well as other economic effects. Foreign investment can also drive productivity gains, and the report estimates that 3.5 million jobs in the manufacturing sector alone can be attributed to FDI.3 There are many reasons that companies continue to choose the United States — the U.S. economy remains strong with the world’s most attractive consumer market, enhanced access to other markets through free-trade agreements, a culture of innovation, a highly productive workforce, and a “business-friendly” environment.

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World’s Largest Market Data from the White House Council of Economic Advisors shows that, as of February 2016,4 the United States has experienced the two best years of private-sector job growth since the 1990s, and consumer confidence is near its highest level in nearly a decade. With a diverse population of 320 million, there is room for companies of all sizes to find their market in the United States. Opportunities to Export Many companies also choose to export from the United States. In fact, the U.S. affiliates of foreign companies exported goods worth $360 billion in 2013 — more than onefifth of all U.S. goods exports. Free-trade agreements with 20 nations give U.S.-based exporters enhanced access to markets with hundreds of millions more potential customers, and, according to the World Bank, no country has more rapid export procedures. Innovation The United States is a world leader in research and development (R&D) and intellectual property protection, providing a fertile environment for innovation. As of late 2013, it was estimated that more than 31 percent of total world R&D expenditures take place in the United States.5 Workforce The American workforce is among the world’s most productive. According to The Conference Board’s Total Economy Database, the output per hour of the American worker is approximately 25 percent above the average of the world’s mature economies.6 Business Friendly Environment “Business friendly” may be a buzzword, but Americans across the country work hard to make it a reality: U.S. economic development organizations (EDOs) guide international investors through the process of establishing their businesses. The World Bank’s Doing Business 2016 report ranks the United States seventh globally, and first among countries with populations over 100 million.7 The U.S. system is well known to be transparent, fair, and stable, with thriving capital markets to support growing companies, and SelectUSA is ready to help companies find their way even more easily. Services to Facilitate Investment SelectUSA is the U.S. government program to facilitate foreign investment into the United States. We provide

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LocationUSA

services to companies, as well as U.S. EDOs. SelectUSA helps investors find the information they need to make decisions, connect to the right people at the local level, and find answers to questions related to federal regulations. SelectUSA assists U.S. EDOs to compete globally for investment by providing information, a platform for international marketing, and high-level advocacy. SelectUSA’s highest profile event is the Investment Summit. The 2015 Summit, hosted by President Obama, was oversubscribed with more than 2,000 participants from every corner of the United States and 70 countries. The 2016 Summit will

“Business-friendly” may be a buzzword, but Americans work hard to make it a reality .

Largest Sources of FDI in the United States (by UBO*)

Rank Market

2014 Position in USD millions

take place on June 19–21 in Washington, D.C. Participants will learn more about how, where, and why to invest in the United States from high-profile executives, senior officials, and economic developers. Visit SelectUSASummit.us to learn more and register today. • • •

1 http://unctad.org/en/PublicationsLibrary/webdiaeia2016d1_en.pdf 2 http://blog.trade.gov/2016/02/24/new-study-howimportant-is-fdi-to-the-u-s-economy/ 3 Richards, Julian and Schaefer, Elizabeth. International Trade Administration. “Jobs Attributable to Foreign Direct Investment in the United States.” February 2016. 4 https://www.whitehouse.gov/blog/2016/03/04/ employment-situation-february 5 Battelle. 2014 Global R&D Funding Forecast. December 2013. 6 The Conference Board Total Economy DatabaseTM. May 2015. http://www.conference-board.org/ data/economydatabase/ 7 World Bank Group. Doing Business 2016: Measuring Regulatory Quality and Efficiency. October 27, 2015. http://www.doingbusiness.org/reports/global-reports/doing-business-2016.

Fastest-Growing Sources of FDI in the United States (by UBO*) Rank Market

Share of total

2014 Position in USD millions

CAGR** 2009–14

1. China

$10,169

38.5%

1 United Kingdom

$465,795

16.1%

2. Luxembourg

$23,822

26.8%

2 Japan

$374,720

12.9%

3. Brazil

$22,404

25.2%

3 Germany

$312,898

10.8%

4. India

$10,706

22.1%

4 Canada

$311,383

10.7%

5. Malaysia

$1,587

19.6%

5 France

$240,212

8.3%

6. South Korea

$34,821

19.4%

6 The Netherlands

$185,053

6.4%

7. Switzerland

$151,721

18.2%

7 Ireland

$159,515

5.5%

8. United Arab Emirates

$27,618

18.1%

8 Switzerland

$151,721

5.2%

$54,745

1.9%

10. Norway

10 Australia

$53,058

1.8%

11 Sweden

$48,085

1.7%

12 Belgium

$36,460

1.3%

13 South Korea

$34,821

1.2%

14 Norway

$31,701

1.1%

15 Mexico

$31,448

1.1%

9 Spain

Source: Department of Commerce, Bureau of Economic Analysis (calculations based on UBO position figures)

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9. Colombia

$2,517

16.5%

$31,701

16.5%

11. Venezuela

$5,537

13.8%

12. Chile

$1,154

13.0%

13. Denmark

$12,544

12.0%

14. Hong Kong

$19,582

11.9%

15. South Africa

$3,697

11.6%

Source: Department of Commerce, Bureau of Economic Analysis (calculations based on UBO position figures)

* Ultimate Beneficial Owner ** Compound Annual Growth Rate

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In order for foreign investors to take advantage of the many opportunities available in the U.S., they must consider numerous geographically variable cost and non-cost factors.

Direct Investment in the United States – World Ranking 2003 to 2015

#1 Pharmaceuticals #1 Electronic Components and Semiconductors #1 Industrial Machinery #2 Biotech and Medical Devices #3 Consumer Electronics #3 Automotive #4 Aerospace and Defense

Interesting U.S. Statistics

• 211M people aged 25+ • 157M civilian labor force • 12M people employed in manufacturing • 38M people have bachelor’s degrees • 28% of population has high school degree only • $52K median household income • 58% of population lives east of the Mississippi River

USA: A Land of Opportunity and a Landscape of Complexity While the United States is a highly attractive market for companies seeking revenue growth, the vast array of investment considerations and a complex state and local government structure make location decisions challenging. Figuring out how to optimize the placement of an operation can be a daunting task. The United States is a top destination for foreign direct investment (FDI). For the period between 2003 and 2015, Financial Times data indicates that the United States received more investment in pharmaceuticals, electronic components, semiconductors, and industrial machinery than any country in the world.1 The United States is also among the top four countries for FDI in advanced manufacturing sectors like biotech and medical devices, consumer electronics, automotive, and aerospace and defense. Only China attracts as many large investments across a similar broad range of industry sectors. With such a large volume of inbound direct investment, one might conclude the investment landscape is easy to navigate. In reality, the opposite is true. While the federal government binds the country together, each of the nation’s 50 states and 381 metropolitan areas has broad autonomy to set its own regulations concerning taxation, the environment, labor, and many other considerations. Couple this with significant geographic variability across the many factors important to location decisions, and the puzzle becomes quite complex, quite quickly.

By Matt Jackson, Managing Director; Shannon Curley, Senior Vice President; and Catharine Broadnax, Senior Associate; JLL Business Consulting

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Clusters of Activity Over time, different U.S. regions and cities have developed unique competencies. For instance, the computer and electronic equipment industry is mostly found on the West Coast in California and Washington. From a contribution-to-GDPby-metro-area perspective, the machinery equipment industry is mostly clustered in the center of the country, from Illinois, Wisconsin, and Minnesota in the North to Texas in the South. The aerospace industry has its own unique set of clusters, as does motor vehicle production. Production clusters like these are common to many industry verticals. However, 2014 direct investment data suggests a shift taking place in the United States as a number of states challenge the legacy centers of production. Most foreign companies have been choosing to establish operations in alternative regions of the country. States in the South and Southeast have been increasingly successful in their efforts to attract foreign direct investment and diversify their economic bases. Understanding Geographically Variable Costs When investing in the United States, companies should understand how financial, nonfinancial, and risk factors vary enormously from state to state and city to city across the spectrum of considerations that require analysis. Below are a few illustrations of how unit costs and key nonfinancial considerations can vary dramatically across U.S. regions: Labor costs: Often the most significant geographically variable costs, compensation costs are an important cost to understand. Labor costs vary greatly and a company may find a 50 percent delta between lower-cost markets (usually smaller),

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STATE OF VIRGINIA, USA A highly skilled workforce Pro-business values

Cost-effective operations

Access to global markets

Just a few reasons why businesses keep saying YES to Virginia. Our prime location on the U.S. East Coast, business-first values, easy access to domestic and global markets, stable operating costs and educated workforce make it easy for companies of all sizes to find a home in our state. In Virginia, we collaborate to create the best location package and ongoing support for the long-term success of your business.

Learn more about how your business can thrive when you say YES to Virginia. YESVIRGINIA.ORG

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LocationUSA Geographically Variable Costs

Labor Costs (US$ median monthly base salary) Supervisor Maintenance technician Skilled labor Semi-skilled Lower skilled

LOW

MEDIAN

HIGH

$4,700 $3,000

$5,400 $3,700

$6,500 $4,700

Total Labor Force

The Villages, FL

$3,000 $2,700 $2,100

$3,700 $3,300 $2,500

$4,500 $4,000 $3,000

Manufacturing Employment

Laredo, TX

700

83K

Manufacturing Labor Force vs. U.S.

Laredo, TX

USA

Elkart-Goshen, IN

0.1x

1.0

5.3x

Property Taxes LOW Real property tax 0.02% Personal property 0.0% tax

MEDIAN

HIGH

1.41% 1.57%

7.5% 7.5%

Utility Costs LOW Electricity

MEDIAN

HIGH

$0.05

$0.07

$0.14

Natural gas

$0.005

$0.006

$0.011

Process water

$0.001

$0.004

$0.008

Wastewater

$0.001

$0.005

$0.011

($/kWh) ($/Ft3)

($/gallon) ($/gallon)

such as McAllen, Texas, and higher-cost (larger and more urban) locations like San Francisco or New York City. For the investor seeking lower-cost locations, median compensation for a low-skilled worker would be approximately $2,100 per month, or $13 per hour. However, it is possible to pay below the median or even minimum wage, particularly in rural areas, to achieve much lower monthly labor costs. The accompanying chart illustrates approximate monthly wages in low-, median-, and high-cost locations. Transportation costs: Transportation costs are often the second-largest geographically variable cost for a manufacturing operation and can affect the overall competitiveness of an operation. Understanding the differences in the potential origin-destination cost combinations is a critical factor in location selection. The following illustrates the typical cost of shipping a 40-foot container via truck over the interstate highway network in various geographies: • Los Angeles to Boston: $6,300 • New Orleans to Chicago: $1,200 • Saint Louis to Boston: $3,200 • Saint Louis to Los Angeles: $4,200

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Nonfinancial Geographically Variable Considerations

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LOW 24K

MEDIAN

HIGH New York, NY

401K

10M New York, NY

511K

Durham, NC

Pittsburgh, PA

0%

9.8%

High School Education Only

Altoona, PA

Gadsden, AL

University Degree

Dalton, GA

Private-Sector Unionization

Population Growth (2014–2019)

49%

7.6% Flint, MI

-0.73%

32.7% Kileen-Temple, TX

13.2%

AlbanySchenectadyTroy, NY

25.7%

Boulder, CO

12.7% Boulder, CO

32.4%

Allentown-BethlehemEaston, PA-NJ Austin-Round Rock, TX

0.34%

2.1%

Property taxes: Property tax rates are typically between 1 percent and 2 percent of a property’s value, although some jurisdictions have notably lower or higher rates. Another fairly unique characteristic of U.S. tax practices is that states such as Florida and Colorado allow local governments to tax personal property (i.e., equipment) or even inventory. Property taxes are an important consideration for companies with significant investment in real and/or personal property. Utilities: Utility costs in the United States tend to compare favorably to those in other countries. Electricity costs tend to vary the most across the country — a result of a deregulated market that provides a wide range of service providers and diverse renewable and fossil fuel sources, along with passing taxes and other charges through to consumers. Nonfinancial Geographically Variable Considerations The accompanying table illustrates some common “nonfinancial” considerations that may be important in the overall investment decision. Labor-management relations and union membership are of

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If you’re looking to start, grow or move your business to Maryland, get connected to the right resources — financing programs, tax incentives, exporting, site location assistance and more. Visit open.commerce.maryland.gov or call 1-888-246-6736. Let’s talk business.

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LocationUSA

interest to many foreign investors. While union membership in the United States has been declining for decades, some communities still have double-digit rates of membership. In others, private-sector union participation may be zero. The manufacturing labor force is another consideration of interest for most investors, and varies widely between locations. Some U.S. communities have almost exclusively nonmanufacturing employment, while others have had generations of workers employed in a particular manufacturing industry. A commonly used key measurement is the “industry occupation quotient,” which compares the percentage of local employment in a sector to the percentage of employment in the same sector nationwide. For example, locations like Laredo, Texas, have just 0.1 times the level of U.S. employment in manufacturing, while those like Elkhart-Goshen, Indiana, have more than five times the national percentage of employees employed in manufacturing. The list of considerations that require review when selecting a location is long. The accompanying graphics highlight the many financial and nonfinancial factors that could, or in reality should, be reviewed when deciding where to locate.

State and local governments use a diverse set of tools to support economic development.

Unique U.S. Investment Considerations Highlighted below are some of the distinctly U.S. investment considerations our team has identified: Labor regulations: Labor regulations are highly flexible and favorable to the employer in terms of working hours, shift work, vacation expectations, and the ability to hire and fire. Availability of large tracts of land: A legacy of private land ownership enables the assemblage of large tracts of land for industrial development, and site size is rarely a barrier to investment. Industrial sites/building inventory: A large inventory of industrial land sites and/or industrial buildings is typically available to support direct investment. Resource availability: Access to capital, a market-based system of land ownership, proactive economic development organizations, and coordinated efforts to solve site/infrastructure challenges by government and utilities officials typically

14 LocationUSA

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result in unique capabilities to address site requirements. Sophisticated economic development: The overall level of sophistication of economic development professionals at the state and local level of government is unprecedented. Utility capacity: The United States’ gas and electric capacity and extension of the distribution network to communities across the country are unparalleled and typically not a deal-breaker except for some very large-scale investments.

Efficient, diversified supply chain and logistics transportation system: The United States’ port, rail, road, airport (cargo), and intermodal infrastructure is highly efficient. Highly variable taxation: Each state has a distinct approach to the taxation of companies from an income, franchise, real and personal property, and sales and use tax perspective. Diverse incentive programs: State and local governments use a diverse set of policies, tools, and approaches to support economic development. Five Considerations for Successful U.S. Investment The United States offers many opportunities for manufacturing operations. The following are five considerations to help ensure a successful investment. 1. Look for the labor. Although the manufacturing labor force has declined in some U.S. areas during recent decades, the contribution of manufacturing to U.S. GDP has been growing at an increasing rate and contributes more than $3 trillion annually to U.S. GDP. Manufacturing companies should focus on the cities or states that have invested in workforce development and have manufacturing clusters. Although the nation’s skilled labor force is large and competent, skilled labor may be the most difficult group of employees to hire. A close look at labor market dynamics will be a critical aspect of site selection. 2. Don’t make any assumptions about cost. Capital-intensive, build-to-order (vs. build-to-forecast) operations and/or operations with notable inbound and outbound transportation

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From fDi intelligence. All Rights Reserved. JLL is solely responsible for providing this extract, The Financial Times Limited 2016.

1

requirements in the United States can compete very well on the basis of cost compared to near- and off-shore alternatives.

location is aligned with the cost and operational objectives of the investing company. • • •

3. Capitalize on diversity. English is the dominant language of the United States, but the country now is home to approximately 41 million native Spanish speakers and 11.5 million bilingual speakers, making it the second-largest Spanish speaking country behind Mexico. Among the states, New Mexico, California, and Texas have the most Spanish speakers. However, diversity can be helpful for some companies.

©2015 Jones Lang LaSalle IP, Inc. All rights reserved. All information contained herein is from sources deemed reliable; however, no representation or warranty is made to the accuracy thereof.

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4. Tax incentives should play a role in the decision. Taxes on operations can be significant. Unlike most countries, some states tax the assessed value of personal property and inventory, along with real estate and other taxes. However, many states and municipalities offer incentives to encourage economic development and job growth, and some are particularly inclined to assist manufacturing companies or specific industries such as life sciences or food processing.

IN THE WORLD HAS AT LEAST

ONE

5. Seek growth-friendly communities. Some U.S. communities are notorious for challenging new development and are even anti-growth. However, many others welcome economic development with open arms and are eager to bring new employers to town. The key is to understand the mindset of the specific communities under consideration.

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In Sum The United States is a large and diverse country that offers many opportunities for investors. However, companies must understand the significant variability in the investment climate across states and metropolitan areas. Optimizing the placement of an operation requires a methodical review of the wide range of investment opportunities to ensure that the selected

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The United States offers tax advantages to foreign investors in the form of a stable tax environment, federal and state-level tax incentives, and a fair dispute resolution system.

Understanding the U.S. Tax Environment Globally expanding businesses face an increasingly long menu of destinations for foreign direct investment (FDI). There is a growing sense in boardrooms and management teams around the world that FDI choices are critical both to drive current business performance and also to position the business for the future. And, of course, because investment capital is limited, the decision to invest in a particular country must be weighed against other investment opportunities in the headquarters country or abroad. Thus, businesses need to evaluate the positive and negative attributes of all potential investment locations. It is also important for governments and their economic development offices (EDOs) to understand the decision-drivers in order to attract and retain the business activities, jobs, and economic growth for which they compete. When entering a territory for the first time, or expanding business activities in territories where they already have operations, investors must take many considerations into account. Input costs such as labor and energy, adequacy of infrastructure, regulatory burdens, and the overall economic environment are important to consider for investors as well as for governments and EDOs seeking to win investment. Importance of the Tax Environment This article focuses on another consideration — the tax environment, made up of tax policy, tax enforcement and

By Joel Walters, U.S. Inbound Tax Leader, PwC

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administration, and conflict resolution. In particular, we’ll look at the high-level tax environment considerations within the United States. Is tax important? In a survey of CFOs of U.S. subsidiaries of non-U.S. businesses, tax policy was named as the single biggest issue when considering the United States as an investment location. So, while there clearly are many inputs to analyze in the investment and management decision, tax is a very important consideration. There are certainly challenging aspects of the U.S. tax rules for those considering investing into the United States. The challenges and the pitfalls to be considered by these investors have been written about elsewhere and discussed in a variety of forums. These considerations should be fully evaluated and understood by investors as they consider U.S. investment locations. However, there are many positive aspects of U.S. tax policy and administration, and I’d like to focus on those areas where the United States fares favorably in a comparison among investment locations. In particular, I focus here on three key attributes in the current tax environment: • Is the environment certain and stable? • Are investment incentives clear and qualifications well understood? • Is there a fair dispute resolution system? The United States actually performs quite well when measured against these attributes. This is encouraging for the future of investment into the United States. Certainty and Stability As for tax legislation, the United States provides a great

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LocationUSA deal of certainty. While in some countries the tax laws can change quickly and without warning, this is not a material issue in the United States, where generally the legislative process is transparent and allows businesses time to anticipate and prepare for the legislative change. For example, Congressional initiatives on U.S. tax reform — which may be enacted in 2017 or 2018 — began in 2014 with draft legislation and numerous hearings. In a global environment, this factor is a valuable attribute. To the extent certainty is provided by U.S. legislators at the federal, state, and local levels, it can and should be valued by investors. While the states do not always follow as thorough a process as that undertaken at the federal level, the core foundation of the U.S. tax system is durable and reliable over time. Again, unlike local jurisdictions in many other countries, where the tax policy cannot be relied upon, U.S. tax policy provides reliability.

trainees, artists, athletes, etc. • Gains from the sale of personal property • Real property income • Employment income

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Tax Treaties Tax treaties are also important in creating certainty for investors into the United States. The United States has in place bilateral income tax treaties with more than 60 countries. The U.S. government enters into such treaties for several reasons, including: • To stimulate international trade and investment • To promote cooperation among countries in enforcing and administering tax laws • To promote information exchange • To reduce or eliminate double taxation and excessive taxation U.S. income tax treaties typically cover various categories of income, including: • Business profits • Passive income, such as dividends, interest, and royalties • Income earned by teachers,

MILLION ANNUALLY

Nissan North America & Toyota Motor Manufacturing Mississippi, Inc.

AUTOMOTIVE IN MISSISSIPPI WORKS World-class companies like Nissan, Toyota, PACCAR and Yokohama choose to call Mississippi home. With its well-developed infrastructure, central geographical location and strong business climate, Mississippi is the ideal location for today’s automotive companies. Learn more. Visit mississippi.org/automotive.

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• Shipping and air transport income • Income not otherwise expressly mentioned The U.S. tax treaty network includes treaties with most European countries and other major trading partners, including Mexico, Canada, Japan, China, Australia, and the former Soviet Union countries. This treaty network creates a stable foundation for many cross-border tax implications, although individual situations should be analyzed carefully. There are two important caveats specific to treaties that investors should understand. First, there have been delays in the U.S. Senate ratification of negotiated federal tax treaties. Second, treaties only apply to federal taxation in the United States; the states are not bound by them. So although the federal government has agreed not to tax certain income, states are not subject to that agreement.

There are incentives for investment at the federal and local levels of government.

Clear Incentives with Well-Understood Qualification Criteria Incentives are another positive attribute favoring investments in the United States. At all levels of government, there are incentives for investment and targeted economic activity. At the federal level, these are largely statutory incentives, including those for research and development, job creation, and investment in qualified types of property. For example, the research and development credit is a fixed credit defined in the tax rules. The research tax credit is available for companies that make qualified research expenditures to develop new or improved products, manufacturing processes, or software in the United States. It is available with respect to qualified research expenses (QREs) incurred. At the state and local level, there are statutory incentives for many of the same activities incentivized at the federal level. But it also may be possible to negotiate certain incentives with state and local governments, ranging from relief from property and income taxes to additional credits against taxes for investment and job creation. The types of incentives offered at the state level vary significantly, depending on jurisdiction and industry. The majority of incentives are based, at least partially, on increases in workforce and capital investment in property. A number of other factors — such as the location of the project, wages of employees, amount and types of benefits offered to employ-

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ees, and type of investments — also may be considered. These incentives, once negotiated, are reliable if the agreed criteria continue to be met. Businesses must take care to comply with the agreed activities to ensure that the promised tax benefits are captured and claimed.

Fair Dispute Resolution System As we are learning, particularly as businesses expand into emerging economies, a clear, fair, and efficient process for resolving disputes between businesses and tax administrators can be a valuable attribute. The United States has such a system at the federal, state, and local level, although one criticism can be the length of time it can take to resolve matters. Many large and mid-size businesses are under continuous audit by the IRS and state tax authorities. The audits may include the entire list of taxes for which the business is liable. However, smaller businesses and individuals with lower incomes generally are subject to audit on a random basis or if their returns are selected for audit based on certain criteria. An appeal process within the IRS can often be used to resolve matters without litigation. Further, the United States has a strong court system that is fair and reliable. Again, the length of time to litigate tax matters can be frustrating at times, as can the cost of litigation in the U.S. court systems at all levels. However, in contrast to many countries, where the courts are less reliable and fair, such criticisms generally cannot be leveled at the U.S. judicial system.

In Sum U.S. tax rules unquestionably are complex and can result in material tax compliance obligations and tax liabilities. However, while there are areas of caution that need to be watched carefully, when looking at the three principal areas discussed above, the United States lines up quite well and should continue to do so and perhaps even improve! • • •

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Community Support for FDI With a full toolbox, economic development organizations can help the foreign investor decide where to locate in the United States and help clear a path for a successful endeavor.

FINANCIAL INCENTIVES

Infrastructure

Business

Development

Improvement Employee Tr a i n i n g & Recruitment

Public Partnerships — Community Support for FDI The decision to invest in the United States can be monumental for foreign businesses. As the marketplace becomes increasingly global every day, investing in the United States can deliver numerous opportunities for companies today, and well into the future. With a diverse and expansive consumer base, productive workforce, modern infrastructure, and robust trade policies, America is a very attractive place to invest. Once the critical decision has been made to enter the United States, the next step may be even more challenging — where to locate. America presents a vast array of opportunities for companies from coast to coast, and border to border. While not every part of the country may prove to be best for your business, most of the nation is prime to support foreign investments. Key partners in the effort to discover where best to locate your investment in America are the economic development organizations. These organizations represent state and local governments, regional agencies, educational institutions, chambers of commerce, and utility companies, and are often set up in a public-private manner. In all, there are 1,000s of these organizations established to drive economic development for a particular region through the creation of jobs and expansion of the tax base. These organizations deliver a list of support opportunities for foreign businesses, including financial incentives, site identification, infrastructure improvement,

By David Hickey, Senior Director, Hickey & Associates

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business development, and employee training and recruitment, among many other tools and mechanisms. The following are highlights of the support opportunities from America’s economic development organizations for foreign investors: Site Identification A growing trend of support from economic development organizations is to directly assist in the identification of effective sites and facilities for investors. When determining which location may work best for your business, it is vital to make certain there are sites that will meet the project’s specific demands and requirements. These sites could be anything from a greenfield location in a rural community to office space in the heart of a city. Investors seeking to understand which sites may be available can begin the search online through many economic development organizations. These organizations have developed and maintain extensive lists of sites within their regions, which often include properties that can be sorted by key data points, such as zoning. Additionally, Area Development’s FastFacility. com is an open and free-access website available to any siteseeker searching for a building or new site in the United States. Financial Incentives To drive investment in their communities, economic development organizations have a number of financial tools to support businesses. These tools are often referred to as public incentives. Public incentives continue to evolve in the United States, as they are a significant driver for economic development efforts. By leveraging public dollars to encourage investment from foreign businesses, communities share in the commitment

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© 2016 Louisiana Economic Development

CUSTOM TRAINING FACILITY State-of-the-art workforce training facility through a partnership with Bossier Parish Community College PRO-BUSINESS CLIMATE Lowest business taxes for new facilities, relocations, and facility expansions for both capital-intensive and labor-intensive manufacturing operations in the U.S., according to the Tax Foundation and KPMG LED FASTSTART® Customized workforce recruitment and hands-on simulation training in company operations STRATEGIC LOCATION Ideal location at The Port of Caddo-Bossier plus state investments in site infrastructure and equipment improvements ROBUST INCENTIVES Tailored incentive package to meet specific project needs

“Louisiana’s custom-fit solutions are enabling us to identify and train a highly qualified staff to meet our specific technology requirements.” CORNÉ BUIJS | BENTELER STEEL/TUBE CEO & PRESIDENT

Benteler Steel/Tube, a division of Benteler Group specializing in manufacturing and processing of seamless steel tubes, utilized Louisiana’s custom-fit solutions to establish its 675-job hot-rolling tube mill in the U.S. What can Louisiana do for your business? Find out at OpportunityLouisiana.com.

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with the company to create jobs and expand the local tax base. Public incentives come in a number of different forms and are established to support targeted investments for the respective communities. Financial tools and resources for communities are diversified across America. Traditional public incentives include reduced tax liabilities at the state and local levels, cash grants, property tax abatements, exemptions from fees, land cost discounting, loan financing, and employee training funding, along with other mechanisms. To capture these public incentives, your business will work directly with the economic development organization. There are many steps along the way before securing these opportunities, and it is critical to work closely with the organizations, or a trusted consultant, as certain actions could compromise public incentives. Additionally, these public incentives may require an ultimate approval from a government agency before any official location decisions are made by the company. Investors must also understand an often-overlooked dynamic of public incentives. As the popular adage goes, “there is no such thing as a free lunch.” Greater attention has been placed on public incentives throughout the United States over recent years as governments have struggled to meet budgetary requirements. While many critics don’t wholly rule out the positive impacts of financial mechanisms for economic development, an increased focus on the return on investment for taxpayers has reached most state legislative bodies and local councils. By working with the economic development organizations, your business can learn more about the risks that can come along with these public incentives, which may include financial penalties for not meeting certain commitments, often referred to as “clawbacks.”

Many utilities now have teams that offer infrastructure support.

Infrastructure Improvement Modern and sound infrastructure is one of the single most important drivers for economic development around the world. Whether it is a logistics operation distributing products regionally, or a heavy industrial site requiring reliable and affordable electricity, businesses must be ensured the infrastructure at and around the site meets the project’s needs. Economic development organizations are leaders in the community in working with political leaders, government officials, utility companies, and other key stakeholders in improving the infrastructure. When identifying potential sites for investment, businesses should partner with the local economic development organizations to understand if the required infrastructure is effectively available. If not, the economic development organizations, in

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accordance with the other stakeholders, will work to ensure the infrastructure is in place. Not only does the community strive to have your business in the region, the infrastructure will also make the region more competitive in the longer term. Infrastructure support isn’t just left to the traditional economic development organizations as many utility companies now have internal teams focused on this effort as well.

Business Development Economic development organizations are also focused on growing their own existing businesses, not just driving new investment to the community. By working with these organizations, foreign investors can find support in a number of business development facets, including references to potential customers, vendors, distribution networks, chambers of commerce, and other pertinent individuals and organizations in the community. Assisting with capital discovery can be another role of these organizations. When making an initial entry in a community, this support network can prove to be priceless in discovering success into the future. Employee Training and Recruitment An improved and educated workforce is beneficial for the entire community, not just for new investors to the region. Economic development organizations have a number of tools to directly support businesses with training of new and incumbent employees. These come in the form of everything from direct funding for training activities, wage reimbursements for on-thejob training, and partnerships with local educational institutions. Another challenge for investors entering a new community is finding the workforce necessary to get a project up and running. Economic development organizations work with other local stakeholders to support these new investors in recruiting employees. As a part of these efforts, the economic development organizations can lead a number of efforts, including job fairs and application screening. All these services are typically provided at no cost to the investor. In Sum Once the exciting decision is made to invest in the United States, businesses next need to determine where best to locate in America. Economic development organizations can be a trusted partner in what can be considered a daunting task. With a full toolbox, these organizations can support in a number of ways to ease the initial U.S. entry and help lead the business on a path to long-term success. • • •

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courtesy BMW

Hundreds of U.S. universities are collaborating with global companies to help them bring innovative ideas to the American marketplace. Incoming M.S. students are eligible to apply for the BMW Fellowships at Clemson as part of the Fastlane Program.

Making the Match: Partnering with U.S. Universities Universities, by their nature, are complex entities. Even having worked for one (Ohio State University) for the past seven years, I have yet to comprehend the entire breadth and depth of the institution. And yet, there is no greater collection of knowledge, talent, curiosity, and expertise than that found on the campus of a modern American university. In an environment where higher education is trying to hold the line on tuition and government funding is dwindling, both in direct support and research expenditures, universities are trying to leverage that collection of knowledge, teaching, research, and future workforce into greater industry collaboration. The University of Georgia’s Vice President for Research David Lee spoke for many large U.S. universities recently when he said increasing industry collaboration is a high priority: “It’s a way to connect our research to the real world, part of our land grant mission in the 21st century.” Lee wouldn’t say his university’s expertise is for sale, exactly, but he acknowledges that increased connection with industry is “an important component of diversifying our portfolio of external funding.” And, he notes, “it’s good for our students who are involved in these projects, since many of them go on to work for industry sponsors.” The movement of knowledge off campus and into the marketplace, as David Lee notes, is the mission of the United States’ land grant universities. The Morrill Act, passed during the Lincoln administration in the 1860s, gave federal land to

By Dave Claborn

states to underwrite new institutions of higher learning. These “land grant” colleges would then engage citizens (not just the elite) in the spread of knowledge, supporting an agrarian and a growing industrial economy. “Corporate Engagement” The move to attract more of these partnerships dovetails with the corporate trend of shedding expensive research and development divisions. How, then, to match the research capabilities of the university with a company’s needs, particularly one from another country? Increasingly, universities are establishing offices with “corporate engagement,” “global partnership,” and “research and economic development” in their names. High-energy experts, often from engineering or industrial backgrounds, are being hired to head these offices. Much as economic development professionals try to match community attributes with company needs, university corporate engagement officers match industry requirements with university experts and research. They negotiate timetables, monetary terms, and intellectual property rights. They are the matchmakers who negotiate the shoals of academic freedom, corporate exigency, and university expectations. How are these connections made and what does a successful collaboration look like? Dominic Ehrismann and Dhavalkumar Patel with the Novartis Institutes for Biomedical Research in Switzerland compare the organizational cultures of universities and industry in the February 6, 2015 edition of Swiss Medical Weekly. “We found that understanding and respecting each other’s organizational culture and combining the intellectual and technological assets to answer big scientific questions

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LocationUSA accelerates and improves the quality of every collaboration.” Ehrismann and Patel note the differences in the two cultures — differences that have to be negotiated carefully to craft win-win collaborations. For universities, concepts like public mission, publication, basic research, curiosity-driven, knowledge creation, open source, education, and academic freedom are paramount. Outside academia, industries are concerned with shareholder value, revenue, applied research, results, innovation protection, markets, and measurable objectives. The two are not mutually exclusive, however. Universities and industries share common ground in creating societal value, doing research, improving their brands and reputations, finding cures, and tackling big questions. It is in that common space that successful collaborations are born. Different Approaches Matt McNair, Ohio State’s vice president for Economic and Corporate Engagement, understands the tension between a university’s and a company’s cultures. His is a customer-service approach. “It’s sort of a paradox,” says McNair of entering a potential partnership. “We always have to understand what our needs are, but if we approach the company talking about our needs, we’re probably not going to fare as well as we will if we try to understand their needs and how we can solve their problems.” McNair prepares for a meeting by researching the company ahead of time to see “what we can glean about their strategy and then we do research on campus to find out where our expertise might match their needs. We try to go in with at least a tentative plan about how we might work together. That has generally worked pretty well.” Three hours north, the University of Michigan brings a robust array of engineering, business, and medical expertise, as well as a stellar academic reputation to the table. Michael Drake, the senior director of Government, Corporate and Foundation Relations, has built what peers call one of the best one-stop business portals in the business. The university’s Business Engagement Center (bec.umich.edu) brings all aspects of company-university collaborations under one tent. Once through the door, says Drake, it is important to vet deals carefully. “An important thing for us is really understanding where the partner is coming from and what they are trying to achieve. Then from that conversation you know if you are starting from a point of realism about how our institution works and what it takes to garner the interest of the faculty.” If there is a good fit, Drake is up front about costs, timelines, and how intellectual property can be handled. “We’re happy to have any conversation, but we’re also comfortable saying, you know what, it would be great to have that investment, but it’s just not a good fit for us, for whatever reason.” Clemson, South Carolina’s private land-grant university,

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takes a unique approach to corporate partnerships. Clemson has developed satellite campuses devoted to specific academic and industrial fields. In Greenville, Fred Cartwright, who spent most of his career with General Motors in Detroit, heads CUICAR, Clemson’s “innovation campus” devoted to automotive research. Academics are combined with corporate facilities in what Cartwright calls a technology neighborhood. “In the automotive community it’s a pretty small world globally, and they talk to each other and they hear about this space,” he says. CU-ICAR’s most popular project is “Deep Orange,” an accelerated vehicle development program whereby Clemson partners with an OEM to design and build a new vehicle. “Students basically go through the same process that you would inside a car company, developing a business case, looking at target markets,” and eventually building the car they’ll take on the road to car shows and competitions. Companies get to “try on” Clemson students who will “hit the ground running when they’re hired,” says Cartwright. A Country Focus In West Lafayette, Indiana, Dan Hirleman was recently lured back to Purdue University, his alma mater, to head the Office of Corporate and Global Partnerships. He and Purdue University President Mitch Daniels rely on Purdue’s strong alumni network to build partnerships. Through a strategic planning process, Purdue decided to focus particularly on two countries, Colombia and India. Hirleman says Colombia is a “manageable scale” with a population of nearly 50 million. “They’re committed to entrepreneurship and innovation and growing their society through high technology. Ag is huge, so Purdue, like a few other schools, has very highly ranked ag and engineering combined in the same place,” says Hirleman. He also believes the peace process in Colombia will open opportunities. Purdue is working with Colombian alums to build partnerships. With 120 Indian faculty members, 1,600 Indian students, and many alumni from the country, India was a natural focus for Purdue corporate partnerships. One in particular is with Dr. Reddy’s Laboratories. Both the CEO and Chairman of Dr. Reddy’s have advanced degrees from Purdue. Purdue partners with Dr. Reddy’s through student exchanges and pharmaceutical research. American universities are more anxious than ever to partner with global companies. Connections may be made through alumni, professors, trade shows, or web searches. It is important for a company to be clear about its objectives and have open discussions with potential university partners about costs, IP ownership, and time frames. As Purdue’s Daniel Hirleman says, “Partnership is a big deal — that’s why we have this office.” • • • For a list of 200+ universities and their chief collaboration officers, visit http://www. facilitylocations.com/UnitedStates/all-regions/university-economic-development

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courtesy Kent International, Inc.

Through its commitment to buy U.S.-made products, Walmart is leading the charge to encourage and help both U.S. and foreign manufacturers to set up operations on U.S. soil.

South Carolina Governor Nikki Haley tours the Kent International bicycle manufacturing facility in Manning, S.C.

The Lure of Manufacturing in the U.S. For 56 years, Kent International Inc. has designed and produced bicycles. For the majority of those years, the manufacturing has taken place in China and Taiwan; however, in 2008, CEO Arnold Kamler found his family-owned company at a point that called for shifting gears. “It was a perfect storm. You had steel, aluminum, oil, plastics, ocean freight, currency — everything at one time going up,” Kamler said. “I spent about six weeks traveling all over Asia, asking myself, ‘If not China, then where?’ The answer seemed to be nowhere for bicycles. The idea in the back of my mind was that maybe one day we could do it here in the U.S.” In March 2013, Kamler met South Carolina Gov. Nikki Haley at Walmart’s U.S. Manufacturing Summit. The two began discussing the possibility of Kent opening a factory in South Carolina, and since then, the company has invested $4.3 million in a new assembly facility in the small town of Manning, South Carolina. By the end of 2016, Kent will produce 500,000 bicycles. And another great number? Kamler estimates that the factory will bring up to 175 jobs to the area. They are also in discussion to grow their U.S. production even further. The bikes they make are the first U.S.-assembled bicycles sold at Walmart in more than a decade. Kent has sold bikes to Walmart since 1997, and we’re proud of this new endeavor. While both of us are excited to bring these bikes to our customers, we all agree that in the end, the numbers must also make sense. With Kamler’s entire

By Cindi Marsiglio, Vice President, U.S. Manufacturing, Walmart

career spent in the bicycle business, he has the experience to make a confident decision in this area. “I think all things being equal, people would prefer a product to be made here,” Kamler said. “But the decision to do this wasn’t made on charity. After we started taking a hard look at all the factors that could make this work long-term …we strongly felt we could be very competitive.” Walmart’s Commitment In January 2013, Walmart committed to American renewal by announcing it intends to help boost job creation and manufacturing in the United States through buying an additional $250 billion in products that support American jobs over 10 years. The time is right to bring manufacturing back to the United States. Overseas labor costs are rising, while energy costs in the United States remain low. It is good business sense to build things closer to the point of consumption, and America is where the innovation is happening. We are going to meet our commitment in a variety of ways, including buying more from existing domestic suppliers, doing business with new domestic suppliers, and — where it makes economic sense — helping current suppliers move production to the U.S. We see opportunities across a number of categories, such as simple textiles, bikes, furniture, eyewear, and vacuums. More importantly, [the opportunities reflect] the characteristics of each item — highly automated production, things that do not ship efficiently, or things where the raw materials are available. We have over 1,300 categories we’ve evaluated and have hundreds of active projects ongoing. We’re proud of our progress but certainly there is more work to do. According to data from our suppliers, items that are made,

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LocationUSA

Arkansas. The Summit will include another “Open Call” for products made in the United States, a daylong event for companies to pitch U.S. made products to Walmart buyers. We open our doors and make our buyers available to meet with manufacturers to buy products that support American jobs. Our U.S. Manufacturing Summit provides a forum for bringing together industry experts, government officials, suppliers, and innovators. Together, we will explore the infrastructure and economic development opportunities available to new and expanding manufacturing facilities throughout the United States. There are highly competitive states looking [to lure] manufacturing and, with a $250 billion purchase order from Walmart, that is a recipe for success. Walmart has also created The Jobs in U.S. Manufacturing Portal (JUMP), a dedicated site for Walmart’s suppliers and those who are interested in manufacturing in the United States. JUMP subscribers can search our knowledge base for documents and videos, as well as submit product proposals Exploring Opportunities and certifications. JUMP also includes a comprehensive and On June 28, 2016, we’re hosting our fourth U.S. Manufaceasy-to-navigate collection of resources, including organizaturing Summit at Walmart’s global headquarters in Bentonville, tions and businesses respected across the country for their contributions to U.S. manufacturing. GLOBAL TIRE MAKER BRINGING PRODUCTION TO USA To learn more about JUMP and Walmart’s 2016 U.S. Manufacturing Summit and Open Call, visit In 2014, Singapore-based Giti Tire — the 10th largest tire company in the www.walmart-jump.com. world — announced plans to establish its first North American manufacIf foreign manufacturers turing facility in Chester County, South Carolina. The company is investing haven’t looked at options for $560 million and expects to create 1,700 new jobs over the next decade production in the United States in order to meet the growing demand of the North American market. recently and reevaluated their total cost of production, we encourage According to the Executive Chairman of Giti Tire Group Enki Tan, the them to take a look. The United investment “represents our strong commitment to customers in North States is a very competitive place America. This is a key milestone for Giti Tire and an important part of our to manufacture for many consumgrowth strategy worldwide. Existing business and strong demand for Giti er products and offers many busiTire’s passenger and light truck tires in North America have made this ness advantages. A short supply significant investment possible.” chain, no matter where you are, can help with getting products And, interestingly, Giti’s decision is also helping to fulfill Walmart’s goal of on the shelves faster, managing supplying its customers with products made in the United States: “It’s a inventory, and responding to seagreat example of what happens when we all work together to bring jobs sonal and trend demands. It helps and manufacturing back to the U.S.,” said Ryan Peterson, Walmart’s vice to have the world’s largest retailer president of Automotive. “We are excited to bring quality, affordable tires leading the charge, and we are to our customers that will also help us meet our goal to spend an addiexcited to play a role in accelerattional $250 billion on domestically manufactured products over 10 years.” ing the effort. • • • assembled, sourced, or grown in the United States account for about two-thirds of what we spend to buy products at Walmart. We are thinking creatively about how we buy, so manufacturers can think creatively about where and how they produce their product. In some cases, Walmart is making longer-term product commitments on basic items so suppliers can leverage our scale and have predictability in running their factories. We are also working with our suppliers to connect the best resources to evaluate opportunities in the United States. Walmart’s suppliers have identified several challenges to [bringing] production to the United States; several issues continue to rise to the top — navigating the decentralized complexities of the site selection, finding raw material and component parts, and workforce needs. We can help navigate those complexities and accelerate the [process of bringing] production [to the U.S.]

The U.S. is a very competitive place to manufacture for many consumer products.

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Sponsor DIRECTORY FLORIDA

City of Cape Coral www.CapeCoral.net www.BizCapeCoral.com ecodev@capecoral.net

28, 36

KENTUCKY

Commerce Lexington Economic Development www.LocateInLexington.com ggreathouse@commercelexington.com Kentucky Cabinet for Economic Development www.ThinkKentucky.com www.BuildReadyKY.com econdev@ky.gov

LOUISIANA

Louisiana Economic Development www.OpportunityLouisiana.com

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9, 29

MARYLAND

Maryland Department of Business and Economic Development www.ChooseMaryland.org www.commerce.maryland.gov signe.pringle@maryland.gov

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MISSISSIPPI

Mississippi Development Authority www.Mississippi.org bthompson@mississippi.org

Pennsylvania Department of Community and Economic Development www.NewPA.com/intl dbriel@PA.gov

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SOUTH CAROLINA 15, 17, 30

NEW MEXICO

New Mexico Economic Development Partnership www.nmpartnership.com ecdebaca@nmpartnership.com 21

PENNSYLVANIA

Central South Carolina Alliance www.CentralSC.org dking@centralSC.org

2, 33

VIRGINIA 27

Virginia Economic Development Partnership www.YesVirginia.org

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WASHINGTON

OHIO

The Columbus Region/ Columbus 2020 www.ColumbusRegion.com info@ColumbusRegion.com

5, 31

Port of Vancouver USA www.PortVanUSA.com mschiller@PortVanUSA.com

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It’s time to take a closer look at New Mexico. New Mexico has improved its business climate more than any state in the West over the past four years. A study by Ernst & Young and the New Mexico Tax Research Institute determined that we’ve reduced tax rates for manufacturing by nearly 60%—the greatest drop, by far, in the western states studied. New Mexico’s aftercredit manufacturing rate is now at 3.3%—the best in the region. Additionally, the nonpartisan Tax Foundation recognized New Mexico’s successful bipartisan approach between Governor Susana Martinez and the state legislature with its prestigious award for “Outstanding Achievement in State Tax Reform.” These recent, significant improvements to the state’s business climate are only part of the reason why it’s time to take a closer look at New Mexico. To find out more about the increasing business advantages here, contact the New Mexico Partnership. New Mexico. The smart move.

888 715 5293 | nmpartnership.com

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City of Cape Coral Economic Development Office

CAPE CORAL, FLORIDA: COME GROW WITH US Ranked among the best places to live and do business, Cape Coral is a top contender for corporate relocations and business expansions for companies worldwide.

and the largest city in Southwest Florida, Cape Coral is an ideal location for locating businesses because of our large, talented and available workforce.

You don’t have to take our word for it. An ideal, year-round climate, affordable real estate, and competitive cost of living have drawn national attention. Forbes magazine reported last year that the Cape Coral metropolitan area is No. 1 nationwide for projected job growth, according to Moody’s Analytics.

Cape Coral features a large German and Austrian population and is a vacation destination for many of our German-speaking friends. An annual Oktoberfest celebration has been held at the German-American Social Club for 30 years, and today it draws more than 30,000 visitors for an energetic, weeklong cultural experience.

In the past year, the Cape Coral Economic Development Office successfully recruited seven new manufacturers to Cape Coral. Among these is a Taiwanese manufacturer that could create up to 200 jobs over the next five years. As the 10th largest city in Florida

Establishing your business entity in the U.S., particularly Florida, is a very easy process and allows you to get up and running quickly so you can get right down to business. There are numerous dual-language experts in our region who can offer assistance with establishing your business as well

as U.S. taxes and laws. The time has never been better to explore establishing a U.S. presence for your company and Cape Coral is the ideal location. We are a vibrant waterfront community that averages over 270 days of sunshine and boasts an average annual temperature of 74 degrees. Along with a subtropical climate, Cape Coral boasts 400 miles of waterways, close proximity to acclaimed beaches, a short drive to major urban cities, and a wide variety of housing options, from upscale waterfront estates to condominiums to affordable singlefamily homes. The Cape Coral Economic Development Office (EDO) is working on several fronts to attract new investors and businesses to the city, facilitating the expansion of existing businesses, creating new and improved employment opportunities, and developing and promoting economic incentives. If you want to establish your U.S. business presence, the conditions are right in Cape Coral, Florida.

Contact Us: City of Cape Coral Economic Development Office +1 (239) 574-0444

Cape Coral is home to 400+ miles of boat-friendly canals with a climate that boasts 266 days of sunshine yearly.

28 LocationUSA

FOR FREE SITE INFORMATION, CALL

ECODEV@CAPECORAL.NET WWW.BIZCAPECORAL.COM

800-735-2732, EXT. 225, OR VISIT US ONLINE AT www.areadevelopment.com


Kentucky Cabinet for Economic Development

KENTUCKY IS AT THE CENTER OF THE GLOBAL ECONOMY Kentucky remains a leader in attracting foreign direct investment, with more than 30 percent of announced new investment in 2015 and 22 percent of new jobs due to FDI activity. Today, nearly 450 internationally owned firms from 33 nations employ more than 90,000 people in the state. Companies such as American Howa (Japan), Florida Tile (Italy), Cend LLC (Great Britain), Meggitt (United Kingdom), Grupo Antolin (Spain), Graham Packaging (New Zealand) and Robert Bosch Automotive (Germany) have all made recent investments in the state, showing Kentucky can compete globally for jobs and investment. Manufacturing Confidence Kentucky manufacturers are having great success and their numbers are growing, especially in the automotive industry. Ford Motor Company recently announced it was investing $1.3 billion

and hiring 2,000 new workers at its Kentucky Truck Plant to manufacture aluminum body F-Series Super Duty trucks. Toyota recently rolled off its assembly line the first-ever Lexus ES 350 model made in the U.S. and is undertaking another $124 million in upgrades at its Georgetown facility. The General Motors Corvette plant in Bowling Green recently announced some $483 million in improvements and expansions. Large on Logistics In addition to its manufacturing strength, Kentucky is a logistical paradise, located within 600 kilometers of 65 percent of the U.S. population. Two top cargo hubs (UPS and DHL) announced major expansions in 2015. Those companies, plus five commercial airports, help rank Kentucky third in air cargo shipments. Kentucky also offers major rail and river ports, 19

interstates and major highways and the most miles of navigable rivers in the lower 48 states. Workforce Training While other states are creating programs to develop the workforce of the future, Kentucky is revolutionizing the system. The Kentucky Skills Network, a new statewide workforce initiative, provides employers efficient, quality and seamless workforce services and resources, all in one place. The network serves as a competent system that assists businesses in finding, training and preparing a company’s workforce. For employees, the network helps put individuals on a path to a career by providing training and retraining opportunities. Kentucky also puts a high priority on bringing industries and schools together to provide apprenticeship training. Kentucky’s KY FAME program, in which students attend classes two days per week while working at a manufacturing operation three days per week, is drawing national attention for its success and innovative approach. Come discover why so many global companies have found that Kentucky is a great place to build a business. Mandy Lambert, Commissioner for Business Development Kentucky Cabinet for Economic Development Old Capitol Annex 300 West Broadway Frankfort, KY 40601 502-564-7140

Wil James, president of Toyota Motor Manufacturing, Kentucky, in Georgetown, with the first Lexus ES 350 made in the United States

visit us at www.LocationUSA.com

ECONDEV@KY.GOV WWW.THINKKENTUCKY.COM

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Mississippi Development Authority

MISSISSIPPI: A TOP DESTINATION FOR GLOBAL BUSINESSES From aerospace to automotive, healthcare to shipbuilding — industry leaders continue to discover the advantages of doing business in Mississippi. Economic development professionals at the state, regional and local levels collaborate to ensure the state maintains a supportive business climate that fosters innovation, growth and success. Mississippi companies also benefit from the state’s one-stop permitting process, competitive operating and energy costs, prime location in the Southeast U.S. and robust transportation system. Mississippi knows a top priority for companies seeking a new location or wanting to expand existing operations is a well-trained, qualified workforce. To develop and maintain a world-class workforce for the future, the state teams with its nationally ranked network of 15 community colleges to deliver customized training programs that ensure employees not only meet — but also exceed — expectations across

the board. Global and domestic companies are increasingly taking notice of these efforts. Feb. 8, 2016 was a landmark day for economic development in Mississippi. The state celebrated the largest, single-day economic development success in its history as two companies announced new locations in Mississippi. Both announcements represent a combined total of more than $1.5 billion in new investments and 3,500 new jobs — two powerful testaments to the strong business environment found throughout Mississippi. The world’s fourth-largest tire manufacturer, Continental Tire, announced the company would locate a multi-million-square-foot commercial vehicle tire plant in Hinds County, Miss. The project is a $1.45 billion corporate investment and will create 2,500 jobs. Continental Tire joins Yokohama Tire Corporation and Cooper Tire,

which also have tire manufacturing operations in Mississippi. Also on Feb. 8, shipbuilder Edison Chouest Offshore announced it would locate TopShip, LLC on the Mississippi Gulf Coast at the Port of Gulfport’s new inland port. The project represents a corporate investment of $68 million and will create 1,000 jobs. TopShip will be a shipyard for the fabrication of offshore marine vessels, building vessels for the support of the oil and gas industry, U.S. government and other commercial operations requiring marine vessels. TopShip joins industry frontrunners such as Huntington Ingalls, V.T. Halter Marine and Signet International. Continental and TopShip are just two companies benefiting from the competitive advantage offered by a Mississippi location. Nissan, Toyota, GE Aviation, Rolls-Royce, Chevron, Northrop Grumman and many others have already discovered theirs in Mississippi. We invite you to come see for yourself why the state is a top destination for global businesses. For more information, visit www.mississippi.org, or call the Locate Mississippi team at 1-800-360-3323.

Becky Thompson, Interim Director Global Business Division Mississippi Development Authority P.O. Box 849 Jackson, MS 39205 601-359-3855 Mississippi Gov. Phil Bryant and Paul Williams, Vice President of Commercial Vehicle Tires for Continental Tire the Americas, celebrate Continental’s decision to build a $1.45 billion manufacturing facility in Hinds County, Miss., which will create 2,500 new jobs.

30 LocationUSA

FOR FREE SITE INFORMATION, CALL

BTHOMPSON@MISSISSIPPI.ORG WWW.MISSISSIPPI.ORG

800-735-2732, EXT. 225, OR VISIT US ONLINE AT www.areadevelopment.com


The Columbus Region

AN ALL ACCESS PASS TO THE NORTH AMERICAN MARKET The Columbus Region is a thriving 11-county area in Central Ohio, home to 15 Fortune 1000 headquarters and two million people. It’s the fastest-growing major metropolitan area in the Midwest, and also leads the Midwest in job growth and GDP growth. The area boasts an uncommonly talented workforce growing at a rate greater than the national average. One of the largest universities in the country, The Ohio State University, is among more than 60 Columbus Region campuses that produce over 20,000 graduates each year. The youthful, progressive nature found in Central Ohio is matched by the stability of a diverse economic base. With no single industry representing more than 17 percent of overall employment, the Columbus Region offers a secure environment for growth. Praised as the No. 1 most favor-

able business location with accessibility to the American market, the Columbus Region is a strategic operations hub. Due to its commitment to growth, it’s also ranked as one of the world’s Top 7 Intelligent Communities by the Intelligent Community Forum and identified as the No. 1 Opportunity City by Forbes. The Columbus Region is inextricably connected to the global economy, investment, and trade. More than 450 foreign-owned firms employ in excess of 54,000 workers. Columbus 2020 Columbus 2020 is the awardwinning regional economic development organization that serves as the business location resource for the Columbus Region. Columbus 2020 operates as a regional network partner of JobsOhio, the private, nonprofit economic development organization for the state of Ohio.

Columbus 2020 works closely with state and local partners to serve growing companies by: • Conducting outreach to existing businesses in the Columbus Region to gather information, better understand the business market, and seek opportunities to help organizations expand their operations • Attracting new employers to the Columbus Region through outreach to growing companies around the world • Creating the environment needed for high-growth companies, entrepreneurs, and technology commercialization to thrive Columbus 2020’s services include: • Location analysis: For companies considering expanding in or relocating to the Columbus Region, Columbus 2020 provides customized research, locally generated data, and the expertise required to navigate networks and programs that assist expanding businesses. • International business services: Columbus 2020’s dedicated professionals work with international companies and executives to help navigate the unique processes and considerations that are specific to foreign-owned enterprises.

Matt McCollister, Senior Vice President, Economic Development Columbus 2020 150 S. Front St., Suite 200 Columbus, OH 43215 614-225-6063 The Columbus Region is home to Honda of America Mfg., Inc. and a significant network of automotive suppliers.

visit us at www.LocationUSA.com

INFO@COLUMBUSREGION.COM COLUMBUSREGION.COM

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PA Department of Community & Economic Development (DCED)

PENNSYLVANIA — YOUR GATEWAY TO NORTH AMERICA Domestic and international companies alike have reaped the benefits of Pennsylvania’s diverse, global economy. From corporate headquarters to manufacturing facilities to state-of-the-art research and development labs, we have it all. Companies big and small — including GlaxoSmithKline and BAE Systems (United Kingdom), B. Braun and Siemens (Germany), Bombardier Transportation and Learjet (Canada), Toshiba and Olympus (Japan), Sanofi Pasteur and Millet Plastics Group (France), Ecosave (Australia), Torcomp (Brazil), and many more — have found a place in Pennsylvania’s vibrant business community. We are proud of the immense contributions of our more than 6,450 foreignowned business locations employing over 275,000 workers. The Pennsylvania Package Pennsylvania is a prime location within 805 km (500 miles) of 60 percent of the U.S. and Canadian populations, and has convenient access to six of the 10 largest markets in the

United States. With six international airports, four Class 1 railroads, eight foreign-trade zones (FTZs), and three major ports with access to the Atlantic Ocean, Gulf of Mexico, and the Great Lakes, we have the infrastructure to keep business moving. It’s no wonder we’re one of the nation’s fastest-growing exporters. When it comes to workforce, we have 6.4 million skilled workers across industry sectors and functions, as well as an abundant supply of new graduates. We have nearly 300 educational institutions to provide you with access to state-ofthe-art research centers and the next generation of workers. Your Business Concierge For international companies considering Pennsylvania as a place to do business, we offer a suite of complimentary and confidential services to help with your location decision. Our team of experienced economic development professionals helps existing companies expand and also works with new companies consider-

ing establishing business operations in Pennsylvania. International companies working with us receive personal assistance, including: • Helping you set up a U.S. business entity • Identifying and visiting suitable business sites • In-depth research on available workforce, infrastructure, taxes, and more • Introductions to regional and local economic development partners and elected officials • Customized financial assistance — including grants, low interest loans, tax credits, bond financing, and job training Pennsylvania’s Office of International Business Development, our team of international investment representatives, and knowledgeable local partners work together to provide the overall support and technical assistance required by foreign companies looking to invest, expand, and operate a business in Pennsylvania. Contact us to learn more about the opportunities awaiting your company in Pennsylvania.

David Briel, Executive Director for Direct Investment, Office of International Business Development PA Department of Community & Economic Development (DCED) Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120 1-717-720-7373 DBRIEL@PA.GOV WWW.NEWPA.COM/INTL

32 LocationUSA

FOR FREE SITE INFORMATION, CALL

800-735-2732, EXT. 225, OR VISIT US ONLINE AT www.areadevelopment.com


Central South Carolina Region

THE NEW AMERICAN ADDRESS FOR GLOBAL BUSINESS ment and 64,000 new jobs to the Central SC Region. World-class companies such as Amazon, Caterpillar, Haier, Michelin, Intel, Flextronics, Koyo, Starbucks, and Kent International, to name a few, have discovered the many benefits of having a central South Carolina location. 6 Reasons Why You Should Consider the Central SC Region…

The Central SC Alliance is a full-service professional economic development organization whose core mission is to assist in the formulation and promotion of programs designed to encourage, enhance, and foster economic development and to recruit capital investment and jobs to the counties in the Central SC Region. As South Carolina’s oldest and second largest regional economic development alliance, we represent over 20 percent of the landmass in South Carolina (5,952 square miles) and over 500,000 people in the workforce. Since 1994, working together with our allies and partners, we have attracted $11 billion in capital invest-

1. Skilled workforce and training programs — The Central SC Region offers a highly-skilled and productive workforce that has long been a draw to world-class companies looking to locate or expand their business. With customized solutions for new and expanding companies, readySC™ is one of the nation’s premier economic development training programs. Another program for employers, Apprenticeship Carolina™, has been nationally recognized as one of 10 innovative workforce development practices. 2. Global market access and reliable infrastructure — Located halfway between New York City and Miami, the Central SC Region is a gateway to international markets due to our expansive communications network and integrated transportation system that includes (4) interstate highways and the UPS Southeast Region Air Hub at Columbia Metropolitan Airport (CAE), and Post-Panamax seaports like the nearby Port of Charleston (MSC and Maersk are the largest carriers).

visit us at www.LocationUSA.com

3. Foreign-trade zone — U.S. Customs and Border Protection (CBP) operates the Port of Columbia at the CAE. CBP officers on-site are assigned to assist local firms with their international shipping needs and provide services for firms that actively import and export domestic and international goods. The Foreign-Trade Zone (FTZ) program allows for companies to defer, reduce or eliminate duties and tariffs on imported goods under certain conditions. 4. Employer-friendly state climate — Tort reform, workers’ compensation reform, lower taxes, and healthcare access for businesses are just a few of the reasons why South Carolina has ranked among the top five most employer-friendly U.S. states for the past several years. 5. Reliable and affordable energy — South Carolina has one of the lowest industrial power rates in the United States, about 12 percent lower than the national average. Companies are taking the next step in these energy savings by setting an example with their green initiatives. 6. International investment — The Central SC Region is committed to helping international companies establish, relocate, and expand business operations in the U.S. and North American markets.

David King, Vice President, Marketing Central South Carolina Alliance 1201 Main St., Ste. 100 Columbia, SC 29201 803-773-1151 DKING@CENTRALSC.ORG WWW.CENTRALSC.ORG

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Port of Vancouver USA

OPPORTUNITY ABOUNDS IN VANCOUVER, WASHINGTON The Port of Vancouver USA in Southwest Washington has property ready for development as well as room to grow. The port currently occupies a total of 2,127 acres, which include more than 800 acres of operating industrial and marine facilities and 600 acres for future development. With access to river, road, and rail transportation corridors, the port is a prime location for companies looking to expand or relocate to the Pacific Northwest. Centennial Industrial Park The port’s 108-acre Centennial Industrial Park (CIP) features 25 acres of light industrial land that is ready-to-build and available for lease. Infrastructure improvements are complete; underground utilities, roads, and sidewalks are in place; and a state-of-the-art storm water management system is ready for

new tenants. An adjacent 50 acres of land are also available for future development. The port is now pre-leasing for a 120,000-square-foot light industrial building that will be complete by April 2017. This building is being built to accommodate one tenant or several depending on the company needs. The Port of Vancouver USA offers competitive lease rates and a favorable business climate to include low utility costs and no corporate income tax. Columbia Gateway Columbia Gateway is the largest contiguous tract of undeveloped industrial property in Southwest Washington. The approximately 530-acre property is zoned heavy industrial and has nearly a mile of direct waterfront on the Columbia

River. This future marine terminal will be rail-served and is planned for handling cargoes such as automobiles and bulk commodities. The Port at Terminal 1 In 2016, the port will finalize its vision of Southwest Washington’s newest destination — the Terminal 1 Waterfront Development. This is a redevelopment that will completely transform the Vancouver waterfront along the Columbia River and will include mixed-use, hotel, public space, restaurants, and residential properties. Already generating significant interest, the port is seeking companies looking to relocate to this new, upscale development. Pacific Northwest Livability Clark County, Washington, home of the port, offers workers and their families all the advantages of a major metropolitan city: exceptional quality of life, no personal income tax, access to affordable housing, cultural and recreational opportunities, and quality schools for primary, secondary, and higher education. For more information, visit www.portvanusa.com or call Mike Schiller at (360) 693-3611.

Mike Schiller, Director of Business Development Port of Vancouver USA 3103 NW Lower River Road Vancouver, WA 98660 360-693-3611 • Fax: 360-735-1565 Up to 25 acres ready-to-build now with 50 additional acres ready to develop at the port’s Centennial Industrial Park at Port of Vancouver USA

34 LocationUSA

FOR FREE SITE INFORMATION, CALL

MSCHILLER@PORTVANUSA.COM WWW.PORTVANUSA.COM

800-735-2732, EXT. 225, OR VISIT US ONLINE AT www.areadevelopment.com


600 ACRES OF

AVAILABLE PROPERTY. MILES OF WIDE OPEN POSSIBILITY.

58 50 492 ACRES READYTO-BUILD

ACRES READY-TODEVELOP

ACRES FUTURE DEVELOPMENT

SEE WHY YOUR BUSINESS SHOULD LAND AT THE PORT OF POSSIBILITY. CONTACT MIKE SCHILLER AT 360-693-3611 OR MSCHILLER@PORTVANUSA.COM, OR VISIT PORTVANUSA.COM.

The Port of Vancouver USA is open for business. And open for opportunity. In addition to extensive operating facilities and warehouse space, we have acres of undeveloped and ready-to-build land. With infrastructure, access to river, road and rail, and development experience, it’s not your ordinary industrial location. And we’re not your ordinary landlord.

THE PORT OF

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Ranked among the best places to live and do business, and located in the tax-friendly state of Florida, Cape Coral is a top contender for corporate relocations and business expansions for companies worldwide. As the 10th largest city in Florida, Cape Coral offers investment zones, industrial parks, and an abundance of commercial sites. For the second year running, Forbes reports Cape Coral is one of the top ten U.S. areas for future job growth. Contact our Economic Development team to find out what our “City of Canals� can do for you.

Cape Coral Economic Development Office +1 (239) 574-0444 ecodev@capecoral.net www.bizcapecoral.com

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