The Resource U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5) | Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)

U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5) | Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)

Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5) | Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)
Title
  • U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5)
  • Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)
Creator
Subject
Language
eng
Summary
A careful examination of corporate inversions over recent decades reveals three identifiable waves of these transactions, each with its own characteristics and resulting in specific governmental responses to the perceived problem of abusive tax avoidance
Citation source
In: Tax notes international. - Arlington. - Vol. 30 (2003),
http://library.link/vocab/creatorName
Hicks, H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • inversion transaction
  • earnings stripping
Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5) | Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)
Instantiates
Publication
Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5) | Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)
Publication

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