[vidarh]

Or they just move their "headquarters" and the US part of the business will be a subsidiary.

This is an old, and well tested strategy.

E.g. Commodore International formally had its head office in The Bahamas, but the entire leadership team worked out of the US.

You can try putting more constraints on what will get a company considerd a US company to catch those kinds of structures, but as you indirectly point out, there are really only downsides to playing that game.

[znpy]

You don’t have to dig commodore from the grave, there are current-day examples of companies doing the same.

Just to name one (even if it’s not American): Canonical.

It (canonical) is registered in the isle of Man, a fairly known tax haven.

[repstosb]

Also pretty much every company with a "headquarters" of some kind in Ireland, notoriously including Apple.

https://en.wikipedia.org/wiki/Double_Irish_arrangement

[vidarh]

I didn't have to, but the reason for doing so was to point out that it is an old strategy.

[znpy]

> I didn't have to, but the reason for doing so was to point out that it is an old strategy.

Good point, i had not thought of that!