Corporate inversion

Corporate inversion

When a corporation moves its headquarters to a low-tax nation or corporate haven while retaining its material operations in its higher-tax country of origin, this is termed to be a corporate inversion.[1][2]

Corporate inversion is a form of tax avoidance.

Corporate inversions as a tax-reduction maneuver have become a public policy issue, as substantial tax revenues are lost.[3][4][5]

See also

References

  1. ^ Corporate Inversion
  2. ^ Subcommittee on Select Revenue Measures of the House Committee on Ways and Means (June 25, 2002). Statement of the Hon. Richard Blumenthal, Attorney General, Connecticut Attorney General's Office, Hearing on Corporate Inversions. Retrieved September 5, 2004.
  3. ^ Corporate Inversions
  4. ^ Corporate inversion transactions: Tax policy implications
  5. ^ Drawing lines around Corporate Inversion

Wikimedia Foundation. 2010.

Игры ⚽ Поможем написать курсовую

Look at other dictionaries:

  • Corporate Inversion — When a corporation moves its headquarters to a low tax nation or corporate haven while retaining it s material operations in it s higher tax country of origin, this is termed to be a Corporate Inversion. [… …   Wikipedia

  • Corporate Inversion — The act of a parent company, whose headquarters are located within U.S. borders, switching registration with their offshore subsidiary in order to take advantage of foreign tax benefits. This practice is becoming more popular due to increasing… …   Investment dictionary

  • Corporate haven — A corporate haven is a jurisdiction with laws friendly to corporations thereby encouraging them to choose that jurisdiction as a legal domicile. Contents 1 History 2 Geographical distribution 2.1 North America 2 …   Wikipedia

  • Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • Tax noncompliance — Taxation An aspect of fiscal policy …   Wikipedia

  • Gobernanza financiera — Se entiende por gobernanza financiera el conjunto de procesos, reglas, normas, valores e instituciones a través de los cuales los diferentes actores (organismos públicos locales, estatales e internacionales , así como empresas, movimientos… …   Wikipedia Español

  • Synergy — For other uses, see Synergy (disambiguation). Synergy may be defined as two or more things functioning together to produce a result not independently obtainable. The term synergy comes from the Greek word syn ergos, συνεργός, meaning working… …   Wikipedia

  • Yield curve — This article is about yield curves as used in finance. For the term s use in physics, see Yield curve (physics). Not to be confused with Yield curve spread – see Z spread. The US dollar yield curve as of February 9, 2005. The curve has a typical… …   Wikipedia

  • Types of business entity — Companies law Company  …   Wikipedia

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”