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 - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
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 - University of Pennsylvania Law School. 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
- 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
- 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
Context
Context of Corporate expatriation, inversions, and mergers : tax issuesWork of
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