 CURRENT TRENDS IN CORPORATE TAX INVERSIONSJames N. Mohs, Martin A. Goldberg and Rajendra Shrestha Accounting & Taxation, 2023, vol. 15, issue 1, 43-54 Abstract: The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. By analyzing existing tax legislation, Treasury regulations, and tax rates, this paper develops a framework for supporting strategic global tax efficiencies and initiatives. The conclusions, recommendations, and implications reached are generalizable and appropriate for developing best practices in tax efficiency and fiscal policy. Keywords: Tax Inversion; Tax Rate Changes; Reorganizations; Onshoring; and Inversion Cases (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ibf:acttax:v:15:y:2023:i:1:p:43-54 Access Statistics for this article Accounting & Taxation is currently edited by Terrance Jalbert More articles in Accounting & Taxation from The Institute for Business and Finance Research |
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