With the tax rate and Obamacare probably the best move a company could make.
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The world’s largest medical technology company, Medtronic, has announced plans to move its corporate headquarters from Minneapolis to Dublin, Ireland. With U.S. corporate tax rate at a mighty 35 percent, one of the highest in the world, it is no wonder Medtronic would rather operate from Ireland, where the tax rate is only 12.5 percent.

Medtronic is already familiar with the global stage, having reached more than 140 countries with its technology. The company is able to make the move overseas by buying out Dublin-based rival Covidien for $42.9 billion. Acquisition and corporate takeover are now legally required for a business to relocate its tax base to another country.