Does Toyota Japan avoid US taxation by doing business in Australia or India?
These multinational corporations aren't actually monolithic entities, there is a US Corporation and then foreign subsidiaries which themselves are there own separate corporation. You can personally avoid taxes on dividends by having a corporation right here in the US simply not pay them. The US C Corps who own shares in foreign corporations sufficient to control them are doing exactly that, they're simply not repatriating the profits and there's over a trillion dollars over there and in the case of BK they're not going to allow earnings from India or Australia to be taxed by the US Government, so they moved. <---that's beyond mere avoidance, ie. if I don't buy something in NJ because of sales tax, I'm avoiding the sales tax, if I move out of state, in a very broad sense I'm avoiding NJ taxation, but that's not really what avoidance is about.
The C-Corporation is the single worst tax structure to be in in the US and internationally its taxed by the US government in a way that gives a strong disincentive to ensure that the US C-Corp will not be the 'hub' of a multinational corporation.
The government needs to decide what pays better - higher corporate taxes and fewer companies to pay them or vice versa. It is a classic business decision. Boycotts won't change it. If the government wants to reduce inversion then it needs to have a competitive tax rate for businesses. Pretty simple.
"I never meant to say that the Conservatives are generally stupid. I meant to say that stupid people are generally Conservative. I believe that is so obviously and universally admitted a principle that I hardly think any gentleman will deny it." --J.S. Mill
That's a great plan you got there, MTA.
The US is one of the few countries that thinks there is equity in taxing worldwide earnings.