Teza de master - Inversion taxation - ID:03499 - Volum 84 pagini
Categoria : Finante si Banci
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INTRODUCTION
CHAPTER I. INSTITUTIONAL BACKGROUND OF INVERSION TAXATION
IN USA
1.1. History and evolution of inversions and regulations
1.2. Types of Inversions and Tax Consequences
1.3. Costs and benefits of inversion taxation
1.4. U.S. International tax system
1.5. Regulation of merging procedure of a Smaller Foreign Corporation Acquired by a U.S. Corporation
1.6. Scenarios of the corporate tax reforms linked to Trump’s administration.
CHAPTER II. ANALYSIS OF TAX INVERSION IN EUROPEAN UNION
2.1. Analysis of tax system in European Union
2.2. Factors that influence corporate tax rate in European Union
2.3. Trends in corporate taxation in the European Union
CHAPTER III. COMPARATIVE ANALYSIS OF INVERSIONS, MERGERS AND ACQUISITIONS IN USA AND EUROPEAN UNION
3.1. General aspects of mergers and acquisitions
3.2. Mergers and acquisitions from the European Union perspective
3.3. Distribution of bank mergers and acquisitions deals in Europe and the USA
3.4. Analysis of parameters of the international corporate tax system
CHAPTER IV. CASE STUDY. TAX INVERSIONS OF US CORPORATION PFIZER INC. WITH ALLERGAN PLC – AN INVERTED IRISH COMPANY
Conclusion
Bibliography
Appendix
1.1. History and evolution of inversions and regulations
1.2. Types of Inversions and Tax Consequences
1.3. Costs and benefits of inversion taxation
1.4. U.S. International tax system
1.5. Regulation of merging procedure of a Smaller Foreign Corporation Acquired by a U.S. Corporation
1.6. Scenarios of the corporate tax reforms linked to Trump’s administration.
CHAPTER II. ANALYSIS OF TAX INVERSION IN EUROPEAN UNION
2.1. Analysis of tax system in European Union
2.2. Factors that influence corporate tax rate in European Union
2.3. Trends in corporate taxation in the European Union
CHAPTER III. COMPARATIVE ANALYSIS OF INVERSIONS, MERGERS AND ACQUISITIONS IN USA AND EUROPEAN UNION
3.1. General aspects of mergers and acquisitions
3.2. Mergers and acquisitions from the European Union perspective
3.3. Distribution of bank mergers and acquisitions deals in Europe and the USA
3.4. Analysis of parameters of the international corporate tax system
CHAPTER IV. CASE STUDY. TAX INVERSIONS OF US CORPORATION PFIZER INC. WITH ALLERGAN PLC – AN INVERTED IRISH COMPANY
Conclusion
Bibliography
Appendix
