Corporate inversions involve companies moving their headquarters abroad to avoid paying U.S. taxes. Traditional solutions have focused on changing tax laws, but this hasn't worked. This article suggests that the problem is not just about taxes but also about the benefits companies get from being in the U.S. These benefits include legal protections, access to markets, and skilled workers. The article introduces a new model that looks at how countries compete in different areas, not just taxes. The main issue with inversions is that companies keep getting U.S. benefits while paying lower taxes elsewhere. The solution proposed is to better connect U.S. tax laws with the benefits companies receive in the U.S.