Multi-national corporations are playing a game of arbitrage with national tax laws.
If it were true that a corporation is legally obligated to reduce its tax burden... then why isn't every shareholder in America suing the company for not moving the headquarters to Dubai where corporation tax is ZERO percent?
> If it were true that a corporation is legally obligated to reduce its tax burden
I'm pretty sure the parent meant within reason. Moving a $300b tech company's headquarters from the heart of SV to a location halfway around the world is not reasonable.
If it were true that a corporation is legally obligated to reduce its tax burden... then why isn't every shareholder in America suing the company for not moving the headquarters to Dubai where corporation tax is ZERO percent?