Comment by tvanantwerp

I don't know of anyone choosing #2, but #1 and #3 are extremely common. The US surprisingly has one of the highest corporate tax rates in the OECD and is one of very very few countries with a worldwide rather than territorial tax system. Those two points taken together are why US tech firms transfer their IP to Ireland in the first place. It's also why so many US companies (at least pre-Brexit) would merge with European countries and establish new headquarters in London rather than the US. The American corporate tax system strongly incentivizes US companies to move.