Medtronic plc is an American domiciled medical device company that generates the majority of its sales and profits from the U.S. healthcare system but is headquartered in the Republic of Ireland to avoid taxes in US.

Medtronic has an operational and executive headquarters in Fridley, Minnesota in the U.S. In 2015, Medtronic acquired Irish–tax registered Covidien (a U.S. tax inversion to Ireland from 2007), in the largest U.S. corporate tax inversion in history, which enabled Medtronic to move its legal registration from the U.S. to Ireland. 

Medtronic operates in 140 countries and employs over 104,950 people.