thinking out loud over here but noticed the following About...

thinking out loud over here but noticed the following

About Sunshine(R) Heart
Sunshine Heart, Inc. (SSH) is an early-stage medical device company focused on developing, manufacturing and commercializing the C-Pulse System for treatment of Class III and ambulatory Class IV heart failure. Sunshine Heart has completed an approved U.S. Food and Drug Administration (FDA) feasibility clinical study of the C-Pulse System and presented the results in November 2011. In March 2012, the FDA notified the Company that it could move forward with an investigational device exemption (IDE) application. Sunshine Heart received unconditional approval from the FDA in November 2012 to initiate its pivotal study. In July 2012, Sunshine Heart received CE Mark approval for its C-Pulse System in Europe. Sunshine Heart is a Delaware corporation headquartered in Minneapolis with wholly owned subsidiaries in Australia and Ireland. The Company has been listed on the NASDAQ Capital Market since February 2012.

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with medtronics deal to buy covidien for $42.9 billion , relocating its executive base to Ireland to lower corporate tax.

does SSH owning subsidiaries in ireland giving us an insight into the future vision of the company ?

I understand the Australian connection but can someone give us an insight on the wholly owned subsidiary in ireland and the reasons behind it.