Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Burgers, Doughnuts, And Expatriations: An Analysis Of The Tax Inversion Epidemic And A Solution Presented Through The Lens Of The Burger King-Tim Hortons Merger, Chris Capurso
William & Mary Business Law Review
Currently, the concept of tax inversion is a major corporate phenomenon. In the United States, companies pay taxes on all earnings, whether or not they were accumulated here. With one of the highest corporate tax rates in the world, this is a major expense for U.S. corporations competing in the world market. While most companies simply deal with the tax burden, some U.S. corporations buy foreign companies and relocate the company headquarters to the acquisitions home country. This corporate expatriation allows companies to avoid U.S. taxes on earnings in a number of ways. This Note will examine tax inversion through …
The Influence Of Disallowed Preacquisition Losses On The Recognition Of Postacquisition Losses Under Section 269, Homer L. Elliott
The Influence Of Disallowed Preacquisition Losses On The Recognition Of Postacquisition Losses Under Section 269, Homer L. Elliott
William & Mary Law Review
No abstract provided.