Essays about: "corporate inversions"

Found 3 essays containing the words corporate inversions.

1. 1. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Andrea Rosato; [2022]
   Keywords : tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

   Abstract : .... READ MORE

3. 2. 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

4. 3. 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