 Hines, and others, had previously quoted the example of the U.K., who transitioned from a "worldwide" system to a "territorial" system in 2009–2012, which led to a reversal of many UK inversions to Ireland, and turned the U.K. into one of the leading destinations for U.S. corporate tax inversions (although Ireland is still the most popular).A similar case study was cited in the switch by Japan in 2009 from a full US "worldwide" tax system (e.g.very high domestic tax rate, partially mitigated by a "controlled foreign corporation" regime), to a full "territorial" tax system, with positive results.