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Corporate Inversion

Corporate inversion, or expatriation, is a business merger with or acquisition of a typically smaller firm domiciled in another country that permits a legal shift of the incorporation of the inverting firm and has the purpose of reducing corporate tax liability. There are various possibilities for legal corporate tax avoidance or tax sheltering, and some inversions occur in tax haven countries. Tax avoidance has become a policy debate in the United Kingdom and western Europe and seems partly directed at U.S. firms and certain tax havens within the European Union. Corporate inversion has become a policy debate in the United States.

Tax Avoidance and Tax Havens

In the United Kingdom, there were government criticisms that certain U.S. companies such as Starbucks or Apple were not paying ...

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