Definitions
Corporate_Inversion

Corporate Inversion

When a corporation moves its headquarters to a low-tax nation or corporate haven while retaining it's material operations in it's higher-tax country of origin, this is termed to be a Corporate Inversion.

Corporate inversion is a form of tax avoidance.

Corporate inversions as a tax-reduction maneuver have become a public policy issue, as substantial tax revenues are lost.

References

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