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 ?
Many tax scholars and practitioners have argued that corporate inversion is "merely a symptom of an inadequate tax code.
The statistics of new foreign direct investment include transactions resulting from corporate inversions A corporate inversion occurs when a domestic corporation that is currently the ultimate owner of its worldwide operations takes steps to become a subsidiary of a foreign corporation.
This Note will investigate offshore tax evasion, the inappropriate use of captive insurance companies as tax shelters, corporate inversion and ways the United States can retain significant tax revenue within its borders.
A corporate inversion is a transaction that results in the replacement of a U.
Based Multinational Businesses: Analyzing the Causes for, Effects of and Solutions to the Corporate Inversion Trend, 23 Nw.
These differences illustrate some of the motivations behind the corporate inversion movement.
A corporate inversion occurs when an American company legally moves its domicile to a foreign country with lower tax rates in order to reduce its tax burden.
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.
Full browser ?