Tax inversion

U.S. corporate effective tax rates fell from 29% in 2000 to 17% in 2013.

Tax inversion, or corporate inversion, is the practice of relocating a corporation's legal domicile to a lower-tax nation, or tax haven, usually while retaining its material operations in its higher-tax country of origin.

The first inversion in the U.S. took place in 1982, but the practice became common only in the late 1990s, with U.S. corporations seeking to relocate to tax havens such as Bermuda. More recently, because of changes in U.S. law, a second wave of corporate inversions took place by way of merger with companies in lower-tax foreign countries such as Ireland. The issue drew public attention in 2014 when Pfizer proposed to invert to the UK through a takeover of AstraZeneca.

单词	Tax inversion
释义	Tax inversion 原声例句经济学人（汇总） It is the latest in a series of tax inversion deals that have attracted political controversy in America. 这是一系列税负倒置案中的又一新例，在美国引发了政治上争论。 AP 听力 2016年4月合集 A treasury department action aimed at making tax inversion less lucrative, helping to kill a drug company merger. 为遏制税负倒置，美财政部推出新举措，医药公司合并案叫停。英语百科 Tax inversion Tax inversion, or corporate inversion, is the practice of relocating a corporation's legal domicile to a lower-tax nation, or tax haven, usually while retaining its material operations in its higher-tax country of origin. The first inversion in the U.S. took place in 1982, but the practice became common only in the late 1990s, with U.S. corporations seeking to relocate to tax havens such as Bermuda. More recently, because of changes in U.S. law, a second wave of corporate inversions took place by way of merger with companies in lower-tax foreign countries such as Ireland. The issue drew public attention in 2014 when Pfizer proposed to invert to the UK through a takeover of AstraZeneca.
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