Make it more difficult for American companies from setting up their headquarters abroad, thus lessening tax burdens.

American companies are acquiring foreign companies in order to lessen their tax burden in the home country of the company in which they are acquiring. These inversions are benefiting the American company by allowing it to claim headquarters in the other country and thus being able to pay taxes at a possible lower rate than America. Either we find a way to prevent these inversions or lower the tax rate to better compete with other countries.