The Resource Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle
Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle
Resource Information
The item Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- "The U.S. corporate income tax is based on worldwide economic activity ... [C]orporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This report examines them in light of recent expansion of their use and growing congressional interest. This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions" - Introduction, page 1
- Language
- eng
- Extent
- 1 online resource (11 pages).
- Note
-
- "May 27, 2014."
- ©2014 Cassidy Cataloguing Services, Inc
- Label
- Corporate expatriation, inversions, and mergers : tax issues
- Title
- Corporate expatriation, inversions, and mergers
- Title remainder
- tax issues
- Statement of responsibility
- Donald J. Marples, Jane G. Gravelle
- Title variation
- Tax issues
- Subject
-
- Corporations, Foreign -- Taxation -- United States
- Corporations, Foreign -- Taxation -- United States
- Electronic books
- Income tax -- United States -- Foreign income
- Income tax -- United States -- Foreign income
- International business enterprises -- Taxation -- United States
- Taxation -- Law and legislation -- United States
- Taxation -- Law and legislation -- United States
- Business relocation
- Business relocation
- Consolidation and merger of corporations -- United States
- Corporation law -- United States
- Consolidation and merger of corporations -- United States
- Corporation law -- United States
- Language
- eng
- Summary
- "The U.S. corporate income tax is based on worldwide economic activity ... [C]orporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This report examines them in light of recent expansion of their use and growing congressional interest. This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions" - Introduction, page 1
- Cataloging source
- NjRocCCS
- http://library.link/vocab/creatorName
- Marples, Donald
- Government publication
- federal national government publication
- Index
- no index present
- LC call number
- Z663.6
- LC item number
- .C67 2014
- Literary form
- non fiction
- Nature of contents
- dictionaries
- http://library.link/vocab/relatedWorkOrContributorName
-
- Gravelle, Jane
- Library of Congress
- Series statement
-
- CRS report
- HeinOnline taxation & economic reform in America
- Series volume
- R43568
- http://library.link/vocab/subjectName
-
- Taxation
- Corporation law
- Business relocation
- Consolidation and merger of corporations
- International business enterprises
- Corporations, Foreign
- Income tax
- Target audience
- specialized
- Label
- Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle
- Note
-
- "May 27, 2014."
- ©2014 Cassidy Cataloguing Services, Inc
- Antecedent source
- unknown
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- black and white
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Dimensions
- unknown
- Extent
- 1 online resource (11 pages).
- File format
- one file format
- Form of item
- online
- Level of compression
- unknown
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Quality assurance targets
- unknown
- Reformatting quality
- unknown
- Specific material designation
- remote
- Label
- Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle
- Note
-
- "May 27, 2014."
- ©2014 Cassidy Cataloguing Services, Inc
- Antecedent source
- unknown
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- black and white
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Dimensions
- unknown
- Extent
- 1 online resource (11 pages).
- File format
- one file format
- Form of item
- online
- Level of compression
- unknown
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Quality assurance targets
- unknown
- Reformatting quality
- unknown
- Specific material designation
- remote
Subject
- Corporations, Foreign -- Taxation -- United States
- Corporations, Foreign -- Taxation -- United States
- Electronic books
- Income tax -- United States -- Foreign income
- Income tax -- United States -- Foreign income
- International business enterprises -- Taxation -- United States
- Taxation -- Law and legislation -- United States
- Taxation -- Law and legislation -- United States
- Business relocation
- Business relocation
- Consolidation and merger of corporations -- United States
- Corporation law -- United States
- Consolidation and merger of corporations -- United States
- Corporation law -- United States
Genre
Member of
- Taxation and Economic Reform in America (Buffalo N.Y.)
- CRS report for Congress, R43568
- Taxation & economic reform in America
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Corporate-expatriation-inversions-and-mergers-/hf7RBpFug1Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Corporate-expatriation-inversions-and-mergers-/hf7RBpFug1Y/">Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
