Thesis - Corporate Expatriation, Inversions, and Mergers Tax Issues - ID:03498 - Volum 23 pagini
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Introduction ................................ ................................ ..................1
U.S. International Tax System ................................ .........................3
Anatomy of an Inversion ................................ ................................3
Substantial Business Presence ................................ .........................4
U.S. Corporation Acquired by a Larger Foreign Corporation ......................4
A Smaller Foreign Corporation Acquired by a U.S. Corporation ................. 4
Response to Initial Inversions: The American Jobs Creation Act ................5
Post-2004 Inversions and Treasury Regulations of 2012 ............................6
Treasury Notice 2014-52, September 22, 2014 ................................ ........9
Limiting the Access to Earnings of U.S. Foreign Subsidiaries ......................10
Addressing Techniques to Achieve Less Than 80% Ownership Requirement ........10
Inversions after Treasury Notice 2014-52 and the New Treasury Regulations ......11
Treasury Regulations, April 4, 2016 ................................ .............................. 12
Anti-Inversion Regulations ................................ ................................ ........12
Multiple Domestic Entity Acquisition Rule ................................ .....................12
Multiple-Step Acquisition Rule ................................ ................................ ...13
Asset Dilution Rule ................................ ................................ ...................13
Earnings-Stripping Regulations ................................ ...............................13
Policy Options ................................ ................................ .....................13
U.S. Corporate Tax Reform ................................ ................................ ..14
Lower the Corporate Tax Rate ................................ ..............................14
Adopt a Territorial Tax System ................................ ..............................15
Tax Reform Proposals ................................ ................................ .........15
Targeted Approaches ................................ ................................ ...........16
Legislative Proposals ................................ ................................ ............16
Administrative Changes ................................ ................................ .......18
Concluding Thoughts ................................ ................................ ...........19
U.S. International Tax System ................................ .........................3
Anatomy of an Inversion ................................ ................................3
Substantial Business Presence ................................ .........................4
U.S. Corporation Acquired by a Larger Foreign Corporation ......................4
A Smaller Foreign Corporation Acquired by a U.S. Corporation ................. 4
Response to Initial Inversions: The American Jobs Creation Act ................5
Post-2004 Inversions and Treasury Regulations of 2012 ............................6
Treasury Notice 2014-52, September 22, 2014 ................................ ........9
Limiting the Access to Earnings of U.S. Foreign Subsidiaries ......................10
Addressing Techniques to Achieve Less Than 80% Ownership Requirement ........10
Inversions after Treasury Notice 2014-52 and the New Treasury Regulations ......11
Treasury Regulations, April 4, 2016 ................................ .............................. 12
Anti-Inversion Regulations ................................ ................................ ........12
Multiple Domestic Entity Acquisition Rule ................................ .....................12
Multiple-Step Acquisition Rule ................................ ................................ ...13
Asset Dilution Rule ................................ ................................ ...................13
Earnings-Stripping Regulations ................................ ...............................13
Policy Options ................................ ................................ .....................13
U.S. Corporate Tax Reform ................................ ................................ ..14
Lower the Corporate Tax Rate ................................ ..............................14
Adopt a Territorial Tax System ................................ ..............................15
Tax Reform Proposals ................................ ................................ .........15
Targeted Approaches ................................ ................................ ...........16
Legislative Proposals ................................ ................................ ............16
Administrative Changes ................................ ................................ .......18
Concluding Thoughts ................................ ................................ ...........19
