The U.S. Congressional Research Services (CRS) has published a report dated 17 June 2021 on Corporate Expatriation, Inversions, and Mergers: Tax Issues. The report summary is as follows:
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Corporate Expatriation, Inversions, and Mergers: Tax Issues
News reports in the late 1990s and early 2000s drew attention to a phenomenon sometimes called corporate "inversions" or "expatriations": instances where U.S. firms reorganize their structure so that the "parent" element of the group is a fo…