[Opinionated Blowhard]

No American corporation should be allowed to incorporate somewhere else in order to avoid taxes. Let them sell their goods and services where they are incorporated.

That may work if money-hungry governments didn't keep jacking up taxes and simply assuming the corporations will pay them. The choice isn't operate in a high-tax jurisdiction vs. a low-tax non-US jurisdiction. The choice typically is operate in a jurisdiction with reasonable taxes or go out of business.

[sakic]

Since a corporation is now considered a person by the Supreme Court, they should live by the same tax rules.