Trump has said he does not blame companies for wanting to go overseas to save money on their taxes. Instead, he's blamed high U.S. corporate taxes for prompting them to flee. Trump has proposed cutting the top corporate tax ratefrom 35% to 15% percent as a way to lure businesses back to the United States. He has also proposed a one-time "repatriation tax holiday" that would allow each company that has money overseas to bring it home tax-free. He later changed that proposal to say he'd require them to pay a 10% tax on that money, according to a reportin The Nation.
Clinton's campaign website says the candidate would restrict tax inversions and related transactions through both congressional and regulatory action, and would charge an "exit tax" for companies leaving the U.S. to settle up on their untaxed foreign earnings. She would also impose a 50% threshold for foreign company shareholder ownership after a merger--before an American company can give up its U.S. identity. If Congress does not address inversions and related loopholes, Clinton said she will ask the U.S. Treasury Department to use its legal authority to prevent inversions and restrict the tax loopholes they allow, including cracking down on "earnings stripping," one of the key benefits of inversions.