Abuses and Penalties of a Corporate Tax Inversion

Abuses and Penalties of a Corporate Tax Inversion

There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate ta...

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Bibliographic Details
Main Authors: James G. S. Yang, Leonard J. Lauricella, Frank J. Aquilino
Format: Article
Language:English
Published: MDPI AG 2019-01-01
Series:International Journal of Financial Studies
Subjects:
corporate inversion
controlled foreign corporation
international taxation
U.S.-sourced income
foreign-sourced income
merger
worldwide income
territorial income
Online Access:http://www.mdpi.com/2227-7072/7/1/5

Internet

http://www.mdpi.com/2227-7072/7/1/5

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