If you open an office in another country and hire people there, is that outsourcing? If so, would big tech have to close their "international" offices if they d

If you open an office in another country and hire people there, is that outsourcing? If so, would big tech have to close their "international" offices if they don't want to pay the 25% tax? I ask that because I'm seeing these offices opening a lot in the last 3 years