deferred income tax not paid at time of reversal. Even though the government taxes global corporate income, U.S. multinationals are allowed to delay paying U.S. taxes on their foreign earnings until they reinvest them in U.S. companies. However, deferred proceeds not yet repatriated at the time of inversion will likely never be subject to U.S. taxes. The inversion is, in essence, structured to achieve this goal. In fact, it creates new options for U.S. multinationals to use and benefit from untaxed, unearned income without triggering taxes in the United States. Of course, the savings from eliminating taxes on unearned income could make a change of domicile worthwhile for some companies (indeed, many U.S. multinational corporations hold billions of dollars in their tax-deferred accounts). And the faster American multinationals can move revenue out of the country before a reversal, the better. I don't know how Burger King will address this particular issue. However, given that companies can take advantage of this income shift, why shouldn't Burger King executives take advantage of it?