Lately, more and more West Michigan companies are looking at leaving West Michigan. Not physically – their buildings and factories are still here. But through a legal loophole called a “tax inversion,” businesses can merge with or purchase an overseas company and move their headquarters to a place like Ireland or the Netherlands, where business taxes are far lower than the United States. In just the past few years, Perrigo, Stryker and Pfizer have all talked about (or actually pursued) a tax inversion. Western Michigan University international finance professor Christopher Korth says these moves aren't good for the country, but unless we change our tax code, tax inversions won't stop.