Corporate Expatriation, Inversions, and Mergers: Tax Issues
Description:
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.
Date:
September 3, 2014
Creator:
Marples, Donald J. & Gravelle, Jane G.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department