The Resource Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle

Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle

Label
Corporate expatriation, inversions, and mergers : tax issues
Title
Corporate expatriation, inversions, and mergers
Title remainder
tax issues
Statement of responsibility
Donald J. Marples, Jane G. Gravelle
Title variation
Tax issues
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"The U.S. corporate income tax is based on worldwide economic activity ... [C]orporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This report examines them in light of recent expansion of their use and growing congressional interest. This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions" - Introduction, page 1
Member of
Cataloging source
NjRocCCS
http://bibfra.me/vocab/lite/collectionName
HeinOnline
http://library.link/vocab/creatorName
Marples, Donald
Government publication
federal national government publication
Index
no index present
LC call number
Z663.6
LC item number
.C67 2014 ONLINE
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Gravelle, Jane
  • Library of Congress
Series statement
  • CRS report
  • HeinOnline taxation & economic reform in America
  • HeinOnline U.S. Congressional documents
Series volume
R43568
http://library.link/vocab/subjectName
  • Taxation
  • Corporation law
  • Business relocation
  • Consolidation and merger of corporations
  • International business enterprises
  • Corporations, Foreign
  • Income tax
Target audience
specialized
Label
Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle
Instantiates
Publication
Distribution
Note
"May 27, 2014."
Antecedent source
unknown
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
ccn00494509
Dimensions
unknown
Extent
1 online resource (11 pages)
File format
one file format
Form of item
online
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Quality assurance targets
unknown
Reformatting quality
unknown
Specific material designation
remote
Label
Corporate expatriation, inversions, and mergers : tax issues, Donald J. Marples, Jane G. Gravelle
Publication
Distribution
Note
"May 27, 2014."
Antecedent source
unknown
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
ccn00494509
Dimensions
unknown
Extent
1 online resource (11 pages)
File format
one file format
Form of item
online
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Quality assurance targets
unknown
Reformatting quality
unknown
Specific material designation
remote

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      32.771471 -117.187496
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