The Resource An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income

An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income

Label
An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income
Title
An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income
Creator
Subject
Language
eng
Summary
This thesis examines the inversion and the U.S. legal base used to identify whether an inverted multinational enterprise (MNE) should continue to be subject to U.S. taxation on its worldwide income. The thesis elaborates upon the inversion process generally, highlights the financial planning techniques that inverted MNEs use, and points at the damage that they cause to the American tax base. The thesis also examines the potential inversions of a pharmaceutical manufacturer and a pharmaceutical retailer that would have significantly hindered the U.S. tax base. Lastly, the thesis examines governmental proposals, as well as the American Jobs Act of 2004 to emphasize the complexities that are inherent to the repatriation of foreign sourced profits. The thesis concludes with an adapted FY2016 proposal from the author, whereby MNEs would be subject to a 1% annual increase for the minimum tax on foreign income
http://library.link/vocab/creatorName
Dailey, S.G
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • inversion transaction
  • MNE
  • tax base
  • foreign source income
  • repatriation
Label
An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income
Instantiates
Publication
Extent
39 p.
Label
An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income
Publication
Extent
39 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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