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

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Corporations.

Income tax.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2004

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2004-GVF-0615

Access Restriction:

Restricted for use by site license