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Corporate Expatriation, Inversions, and Mergers: Tax Issues
- Source :
- Congressional Research Service (CRS) Reports and Issue Briefs. June, 2021
- Publication Year :
- 2021
-
Abstract
- Updated June 17, 2021 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 [...]
- Subjects :
- United States. Congress -- Tax policy
Tax administration and procedure -- Laws, regulations and rules
Inversions (Corporations) -- Laws, regulations and rules
Acquisitions and mergers -- Laws, regulations and rules
Corporate income taxes -- Laws, regulations and rules
Government regulation
Government
American Jobs Creation Act of 2004
Tax Cuts and Jobs Act of 2017
Subjects
Details
- Language :
- English
- Database :
- Gale General OneFile
- Journal :
- Congressional Research Service (CRS) Reports and Issue Briefs
- Publication Type :
- Report
- Accession number :
- edsgcl.668535044