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As a board member of a corporation, are you doing the right thing by moving your companys earnings off shore/abroad/internationally...or is there a duty to

As a board member of a corporation, are you doing the right thing by moving your companys earnings off shore/abroad/internationally...or is there a duty to keep income in the US, the second highest corporate taxed country in the US? Think about it from both an ethical perspective and also a corporate value perspective. Can the two be reconciled?

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