Corporate Expatriation, Inversions, and Mergers: Tax Issues

Marples, Donald J. ; Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Corporate finance;    Corporate liquidations;    Corporate mergers;   

RP-ID  :  R43568
RP-ID  :  R43568_2014May27

美国|英语

来源: UNT Digital Library

【 摘 要 】

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.