An Analysis of Corporate Inversions

Congressional Budget Office

No 53093, Reports from Congressional Budget Office

Abstract: A corporate inversion occurs when a U.S. multinational corporation completes a merger that results in its being treated by the U.S. tax system as a foreign multinational, even though the shareholders of the U.S. company own more than half of the new combined company. That change in tax treatment can significantly reduce a corporation’s worldwide taxes. In this report, CBO analyzes how much companies benefit from inversions. It looks at the potential impact on future U.S.

JEL-codes: F23 H20 H25 (search for similar items in EconPapers)
Date: 2017-09-18
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Citations: View citations in EconPapers (7)

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