The United States has a lower-than-average effective tax rate for corporations, yet unscrupulous corporations find loopholes to lower their taxes even further. Tax "inversions" allow US-based companies to find international partners to pay lower tax rates to foreign countries. In many cases, the foreign companies are small or even shell entities whose primary function is to shelter the company from paying its fair share of taxes to the US. If the company resides in the US, then it should pay US taxes or leave the country. It's really that simple. Please make this loophole illegal!



