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 mergers;    Corporate liquidations;    Taxation;   

RP-ID  :  R43568
RP-ID  :  R43568_2017Aug17

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses corporate inversions and mergers; these actions change the parent company to one based in another country with a low tax rate to avoid paying U.S. corporate taxes. It discusses past attempts and legislation outlawing varying forms of inversion, the most recent regulations issued by the Treasury Department to decrease inversions, and policy options that would remove the incentive for companies to invert.