Corporate Inversions: Frequently Asked Legal Questions

Lunder, Erika K.

Library of Congress. Congressional Research Service.

关键词: Corporations;    Corporation law;    Business;   

RP-ID  :  R44617
RP-ID  :  R44617_2016Sep07

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114th Congress, the interaction of Section 7874 with tax treaties, and the imposition of an excise tax on corporate insiders who benefit from an inversion.