http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 inversions, and alternative policy responses and proposals.
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.
Library of Congress. Congressional Research Service.