Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description:

This report discusses relevant portions of the U.S. corporate income tax system and how inversions have commonly been structured. It also looks at how Congress and Department of the Treasury have reduced the benefits of inversions, including The American Jobs Creation Act, as well as post-2004 inversions and treasury regulations, and policy options.

Creator(s):
Location(s): United States
Creation Date: May 27, 2014
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
Usage:
Total Uses: 31
Past 30 days: 2
Yesterday: 0
Creator (Author):
Marples, Donald J.

Specialist in Public Finance

Creator (Author):
Gravelle, Jane G.

Senior Specialist in Economic Policy

Publisher Info:
Publisher Info: Congressional Research Service, Library of Congress
Place of Publication: Washington D.C.
Date(s):
  • Creation: May 27, 2014
Coverage:
Place
United States
Description:

This report discusses relevant portions of the U.S. corporate income tax system and how inversions have commonly been structured. It also looks at how Congress and Department of the Treasury have reduced the benefits of inversions, including The American Jobs Creation Act, as well as post-2004 inversions and treasury regulations, and policy options.

Physical Description:

14 pages.

Language(s):
Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text