The Resource Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms

Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms

Label
Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms
Title
Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms
Creator
Subject
Language
eng
Summary
Inversions have been discussed extensively in the US media over the past 15 years. These discussions have led to several new regulatory measures and changes in laws aimed at discouraging new occurrences of inversions. Recent developments, however, show that inversions have not lost their allure despite these anti-inversion measures. US firms use this strategic tool to change their corporate residences and thus escape worldwide taxation of foreign profits. The author expects the US Congress to take comprehensive steps in order to effectively solve the "inversion problem", for example, by tightening earnings-stripping rules. These measures would not only affect US firms but also European firms, since the latter would face more restrictions on debt financing of subsidiaries
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
Osswald, B
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • inversion transaction
  • anti-avoidance
  • debt capital
Label
Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms
Instantiates
Publication
Label
Die Entwicklung von Tax Inversions und deren Implikationen für US-amerikanische und europäische Unternehmen = The development of tax inversions and their implications for U.S. and European firms
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...