Ireland, the Netherlands, Switzerland, Canada and Britain lately have been the most common destinations of U.S. companies seeking new tax domiciles, replacing preferred havens of years past such as Bermuda and the Cayman Islands.
South of the border in the US, the controversy is of a different order: the Burger King-Tim Hortons merger is the latest in a series of so-called tax inversions, transactions that, by shifting the new corporation's domicile to Canada, will cut Burger King's tax burden.
However, AstraZeneca remained firmly in the rejectionist camp, referring to the small cash element in the bid and a "tax-driven" structure that would domicile the new business in the UK and shield its non-US earnings from the US tax authorities.
They also want a new crackdown on "non-domiciles" – foreign residents living in Britain who do not pay tax on their overseas earnings – by ordering them to pay full tax on them after seven years in this country.
As if sensing that our newfound effervescence had fizzled rather abruptly, a crack team of management scholars and business journalists took up arms, manning airwaves and TV stations and the open-planned domiciles of new media startups funded by tech entrepreneurs based in Hawaii – and tried to cheer us with a single message.
I plan to bill my split-level domicile as the newest site in historic Hudson Valley.
In her new book, American Fashion Designers at Home, style maven Rima Suqi takes you into the domiciles of more than 100 members of the Council of Fashion Designers of America.
The biggest local builder of these domiciles, Farrell Building, has 20 new projects going right now and plans for many more.
Alternatively, the change of domicile and exposure to a new cultural environment may evoke the need for information as a means of orientation.
