protections...there should be no "Free Riding"...yet, as the linked article shows, many corps do not pay their fair share...in fact Exxon and Chevron already get billions in subsidies each year.
Oh, and as for moving off shore, that issue has been addressed with 136 countries having signed onto a "15% Minimum Corporate Tax Rate"....
Link: https://www.americanprogress.org/article/these-19-fortune-100-companies-paid-next-to-nothing-or-nothing-at-all-in-taxes-in-2021/