Essays about: "Tax Inversion"

Found 2 essays containing the words Tax Inversion.

  1. 1. Corporate Tax Inversions and Reputational Costs - A Study on Board-Level Patriotism and the Decision to Expatriate

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Alexander Gjörup; Gustav Nilsson; [2016]
    Keywords : Tax Avoidance; Tax Inversion; Board Nationality; Reputational Costs; Under Sheltering Puzzle; Business and Economics;

    Abstract : Corporate inversion is the procedure of reincorporating abroad for tax purposes to reduce the corporate income tax. The purpose of this paper is two-fold. First, we evaluate the shareholder value creation aspect of U.S. READ MORE

  3. 2. Corporate Tax Inversions and Shareholder Value Expectations

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jenny Ahlén; Jessica Ahlén; [2014]
    Keywords : Corporate tax inversion; Expatriation; Tax domicile; Event study; Shareholder value;

    Abstract : This paper aims to investigate the expected shareholder value effects of a corporate tax inversion where a U.S. multinational company re-domiciles to a lower tax-rate country via a merger deal, i.e. READ MORE