Firms That Incorporate Abroad for Tax Purposes : Corporate "Inversions" and "Expatriation".

Examines trend of U.S. firms altering their corporate structure by substituting a foreign parent corporation for a domestic one to save substantial amounts of corporate-level U.S. income taxes, known as "inversion." Covers role of inversions in generating tax savings, economic effects of i...

Full description

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2003.
Series:	U.S. Congressional Research.
Subjects:	Corporations. Income tax. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines trend of U.S. firms altering their corporate structure by substituting a foreign parent corporation for a domestic one to save substantial amounts of corporate-level U.S. income taxes, known as "inversion." Covers role of inversions in generating tax savings, economic effects of inversions, and alternative policy responses and proposals.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.