[Washington, District of Columbia] : Congressional Research Service, 
[Getzville, New York] : William S. Hein & Co., 
1 online resource (11 pages).
CRS report for Congress ; R43568. Taxation & economic reform in America. United States congressional serial set.
"The U.S. corporate income tax is based on worldwide economic activity ... [C]orporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This report examines them in light of recent expansion of their use and growing congressional interest. 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" - Introduction, page 1.
"May 27, 2014."
Source of Description
Description based on PDF title page, viewed November 6, 2014.