CAMBRIDGE – An increasing number of American companies are making plans to shift their headquarters to Europe. These so-called “inversions” would reduce these companies’ total tax bill by allowing them to escape from the United States’ uniquely unfavorable corporate tax rules.
美国剑桥—越来越多的美国公司正在制定计划将总部迁往欧洲。这些所谓的“倒置”（inversion）可以让它们摆脱美国独有的不利的公司税规则，降低总税负。那么，美国决策者应该怎样做？