IF CORPORATIONS REALLY ARE PEOPLE...

then we should be able to stop this accounting sleight of hand:

Tax avoidance: The Irish inversion

By Vanessa Houlder, Vincent Boland and James Politi
April 29, 2014 5:47 pm
FINANCIAL TIMES

One tactic is the so-called “double Irish” structure that exploits different definitions of residence in the US and Irish tax codes to move profits from Ireland to Bermuda. This structure allows royalties paid by the Irish manufacturing subsidiary to end up in a company that is not taxable under either Irish or US rules. [...] For example, Google holds its intellectual property in an Irish company that is tax-resident in Bermuda, which has a zero rate of corporate tax.