But the cut-rate tax is good only through 2008, after which the maximum federal rate on dividends pops back up to 35%.

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But Twitter will probably follow the example of other technology companies, basing its corporate headquarters in Dublin to take advantage of the tax rate (then hiring back-office staff) and setting up another branch in London where it can tap into a wider pool of folks who are highly skilled in software development.

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Without that extension, in 2009, the top tax on long-term capital gains will go back up to 20%, while the top rate on dividends will jump to 35%.

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He said the initiative had been "amazingly successful", with just seven of more than 200 offenders employed by Timpson ending up back in jail, compared with a national reoffending rate of about two-thirds.

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For this to happen, gas generation would need to be paid a higher rate than is traditionally the case, since it would be primarily used in a back-up role.

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It also could be complicated and difficult for his business to revert back to an S-Corp, or partnership, in the event that the current 35% corporate tax rate goes up in the future, he adds.

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