A an employee works at Amazon's fulfillment center in Rugeley, central England, in 2012. President Obama wants Amazon and other U.S. companies to bring more of their overseas earnings home. Phil Noble/Reuters/Landov hide caption

itoggle caption Phil Noble/Reuters/Landov

U.S. Treasury Secretary Jacob Lew has announced rules aimed at discouraging U.S. companies from moving their headquarters overseas to cut their tax bills. Win McNamee/Getty Images hide caption

itoggle caption Win McNamee/Getty Images