http://www.slate.com/blogs/moneybox/...dge_taxes.html
But the idea that Burger King won’t really get any tax advantages out of relocating to Canada, where the corporate rate is about 15 percent compared to 35 percent in the U.S., seems transparently untrue. Yes, it will continue paying American corporate rates on its U.S. profits, just like any other foreign company.
But Canadian citizenship will likely give it more opportunities to use various accounting and business tricks to shift profits north of the border and out of the reach of the IRS (multinationals with foreign subsidiaries excel at that sort of thing).
Inverting will also leave Burger King more flexibility to move its international profits freely. As conservatives and business groups regularly complain, the U.S. is unusual in that it taxes profits that domestic companies earn abroad. That’s why companies like Apple keep great troves of cash sitting overseas. In moving to Canada, at least in name, Burger King eliminates that problem, which may be especially important since its growth plans are focused on the international markets.