if you build a bike in asia you get quite massive tax discounts when you try to sell it in asia.
here in au it's a lam, so harley can take a rider from learners to where ever.
To be accurate it's not so much a tax discount as it is you DON'T suffer the huge import tariff.
I know, it's two ways around a square, but it levels the playing field, rather than providing an advantage.