There are countries with much lower corporate tax rates. E.g. Ireland is 15%, Panama is 0% (on foreign income). I'd say the optimal strategy is what Facebook a

There are countries with much lower corporate tax rates. E.g. Ireland is 15%, Panama is 0% (on foreign income). I'd say the optimal strategy is what Facebook and Google do with the double Irish Dutch sandwich http://conversableeconomist.blogspot.com/2014/07/double-irish-dutch-sandwich.html http://conversableeconomist.blogspot.com/2014/07/double-iris...