They wouldn't have to physically move. Only legally. It'd be easy enough for them to arrange so that the corporate entity in Cupertino is a subsidiary which o

They wouldn't have to physically move. Only legally. It'd be easy enough for them to arrange so that the corporate entity in Cupertino is a subsidiary which only ever makes a loss. No profits, no tax for Chang. Actually, I wouldn't be surprised if Apple is already structured this way.