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.

Corporations--Taxation.

Finance--Law and legislation.

Finance.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2014

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 Dec. 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2014-GVF-0435

Access Restriction:

Restricted for use by site license