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

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

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, kno...

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 "inversions." Covers role of inversions in generating tax savings, economic effects of inversions, and alternative policy responses and proposals.

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