Corporate Inversion

Corporate Inversion

The act of a parent company based in the United States switching its registration address with that of one of its offshore subsidies in order to take advantage of lower corporation taxes. Corporate inversion has gradually become more popular, though the U.S. government is attempting to limit its use.
References in periodicals archive ?
companies to undertake a corporate inversion by limiting the ability of U.
In a corporate inversion, a multinational company based in the United States replaces its U.
The deal has sparked resistance from shareholders and Washington Democrats because the combined company would be based in Ireland for tax purposes--a type of deal known as a corporate inversion.
ITEM: The White House, reported the Voice of America News for September 2, "says it has no timeline for executive action on so-called corporate inversion deals, in which some American companies are buying foreign companies to reincorporate abroad and pay a lower tax rate.
What about corporate inversion -- the growing tendency of U.
While the American Jobs Creation Act and the 2012 Treasury Department regulations wisely closed genuine loopholes by making corporate inversion more difficult and restrictive, neither stopped the practice of inversion--and for good reason.
The note begins by describing corporate inversion transactions, the
7874 is intended to prevent abusive corporate inversion transactions.
Tello, The Upside Down World of Corporate Inversion Transactions, 30 TAX MGMT.
There are also provisions designed to prevent public companies doing a corporate inversion (i.
Based Multinational Businesses: Analyzing the Causes for, Effects of, and Solutions to the Corporate Inversion Trend," Northwestern University Journal of International Law and Business: "Rethinking Tax-Based Export Incentives: Converting Repeated Defeats Before the WTO Into Positive Tax Policy," University of Texas International Law Journal.
The recent furor over stock options and corporate inversion are but two of the many problems that would immediately be solved by tax reform, according to IPI's scholars.
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