Get your inversions while you still can.
Or maybe you already can't: "In a letter to leaders of the congressional tax-writing committees, Treasury Secretary Jacob Lew said lawmakers 'should enact legislation immediately…to shut down this abuse of our tax system,'" and "endorsed making the curbs retroactive, to May 2014." (The Wall Street Journal has the letter here.) People, including me, made fun of this Andrew Ross Sorkin column yesterday, in which Mylan chief executive Heather Bresch lamented how she was being forced to invert Mylan to the Netherlands to save a few percentage points in taxes. Bresch, who managed to win a (U.S.) "Patriot of the Year" award in 2011, says "You know what makes me want to cry? I think whoever the next Facebook is, why would you ever start that company here in the United States?" And, you know, Netherlands, if you were the country that invented Facebook, you'd have invented Facebook.
So all of this is ludicrous but there is some basic arithmetic underlying it, which is: