University of North Texas Digital Library (University of North Texas) · 2014 · 33 citations · 0 references
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LawCorporate LawTax LawCorporate TaxationTax PolicyTaxationCorporate Income TaxCorporate Income Tax AdministrationIncome ShiftingTax CompetitionTax IncentivesTax ReformCorporate Income Tax IncidenceCorporate Income Tax PolicyCorporate Income Tax SystemsInversionsPolicy Options AnalysisTax Aspects Of MergersTax Effects Of MergersTax Inversions
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.