Corporate expatriation, inversions, and mergers : tax issues

Resource Information

The work Corporate expatriation, inversions, and mergers : tax issues represents a distinct intellectual or artistic creation found in Biddle Law Library. This resource is a combination of several types including: Work, Language Material, Books.

Label

Corporate expatriation, inversions, and mergers : tax issues

Title remainder

tax issues

Statement of responsibility

Donald J. Marples, Jane G. Gravelle

Title variation

Tax issues

Creator

• Marples, Donald

Contributor

• Gravelle, Jane
• Library of Congress, Congressional Research Service

Author

• Gravelle, Jane
• Marples, Donald

Issuing body

• Library of Congress, Congressional Research Service

Subject

• Business relocation
• International business enterprises -- Taxation -- United States
• Corporations, Foreign -- Taxation -- United States
• Income tax -- United States -- Foreign income
• Consolidation and merger of corporations -- United States
• Electronic books
• Taxation -- Law and legislation -- United States
• Corporation law -- United States

Genre

• Electronic books

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

Member of

• CRS report for Congress, R43568
• Taxation and Economic Reform in America (Buffalo N.Y.)
• Taxation & economic reform in America

Cataloging source

NjRocCCS

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

Series statement

• CRS report
• HeinOnline taxation & economic reform in America

Series volume

R43568

Target audience

specialized