Corporate Expatriation, Inversions, and Mergers [electronic resource] : Tax Issues
- Corporate Author:
- Library of Congress. Government Division
- [Place of publication not identified] : [publisher not identified], 2014.
- Physical Description:
- 1 online resource (17 pages), digital, PDF file
- Discusses Congressional interest in recent expansion of U.S. firms use of "inversion" or "expatriation" to alter their corporate structure by substituting a foreign parent corporation for a domestic one to save substantial amounts of corporate-level U.S. income taxes. Reviews relevant portions of U.S. corporate income tax system, and examines how inversions are commonly structured. Explains how Congress and Department of Treasury have reduced the benefits of inversions. Considers inversion methods that remain and policy options available to prevent or limit these inversions.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- CRS Report. and Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Oct. 2014). Reuse except for individual research requires license from ProQuest, LLC.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 19198900