President-elect Donald Trump is planning to tax companies who leave the US as a form of "retribution".

In a series of six tweets sent over a span of 45 minutes, Mr Trump said any business leaving and then wanting to sell its products back to the US "without retribution or consequence, is WRONG!"

The President-elect said: "The US is going to substantialy [sic] reduce taxes and regulations on businesses, but any business that leaves our country for another country, fires its employees, builds a new factory or plant in the other country, and then thinks it will sell its product back into the US without retribution or consequence, is WRONG!"

He added: "There will be a tax on our soon to be strong border of 35% for these companies wanting to sell their product, cars, A.C. units etc., back across the border.

"This tax will make leaving financially difficult, but these companies are able to move between all 50 states and negotiate a tax free deal!

"Our country cannot keep losing these jobs, and won't."

However, Mr Trump then deleted his previous tweet, and continued: "This tax will make leaving financially difficult, but these companies are able to move between all 50 states, with no tax or tariff being charged.

What to expect from the Trump transition

"Please be forewarned prior to making a very expensive mistake!"

He finished by saying: "THE UNITED STATES IS OPEN FOR BUSINESS"

Experts warned Mr Trump's taxation plans would represent a "massive giveaway" to America's richest one per cent and leave eight million of its poorest families worse off.

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