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
7874 is intended to prevent abusive corporate inversion
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
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.