Corporate Expatriation, Inversions, and Mergers : Tax Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

United States. Congress.

United States.

Corporations--Taxation.

Corporations.

Finance--Law and legislation.

Finance.

Physical Description:

1 online resource (1 online resource (21 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

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.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2016). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Government Division. Corporate Expatriation, Inversions, and Mergers

Access Restriction:

Restricted for use by site license.