Firms That Incorporate Abroad for Tax Purposes : Corporate "Inversions" and "Expatriation"

Format:

Book

Government document

Language:

English

Subjects (All):

Corporations.

Income tax.

Tax incentives.

Physical Description:

1 online resource (18 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Examines trend of U.S. firms altering their corporate structure by substituting a foreign parent corporation for a domestic one to save substantial amounts of corporate-level U.S. income taxes, known as "inversions." Covers role of inversions in generating tax savings, economic effects of inversions, and alternative policy responses and proposals.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Firms That Incorporate Abroad for Tax Purposes

Access Restriction:

Restricted for use by site license.