Corporate inversions and earnings stripping

Journal
Joseph, A.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers the use of corporate inversions and earnings stripping by US companies to reduce their US tax burden, as well as efforts by the tax authorities to counteract these efforts. Recent actions by Australian tax authorities are also examined.