The foreign employees are often employees of a foreign company, because it's more convenient that way. It's difficult to do business in a country if nobody arou

The foreign employees are often employees of a foreign company, because it's more convenient that way. It's difficult to do business in a country if nobody around you understands the legal status of your company. That foreign company could be owned by the same holding company as the American company, or it could be technically independent. And if you impose tariffs on buying services from foreign companies, other countries will reciprocate, which will hit US tech companies hard.