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In response to
"okay, but I'm just wondering what is to stop a company from moving their nominal HQ offshore? -- nm"
by
crash davis
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A crapton of rules about it.
Posted by
spamlet
Oct 20 '17, 11:32
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Most of that has been shutdown through various regulations put out by the IRS. It's really hard short of being acquired by a foreign company to do so anymore.
And even then, they still pay income taxes on income earned in the US. It's mainly exempting the foreign earnings that makes companies reincorporate abroad (with some expense pushdowns thrown in to reduce US income).
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