CRS — Corporate Expatriation, Inversions, and Mergers: Tax Issues (September 3, 2014)
Full Text Reports... 2014-09-15
Corporate Expatriation, Inversions, and Mergers: Tax Issues (PDF) Source: Congressional Research Service (via Federation of American Scientists) News reports in the late 1990s and early 2000s drew attention to a phenomenon sometimes called corporate “inversions” or “expatriations”: instances where U.S. firms reorganize their structure so that the “parent” element of the group is a foreign […]
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