None

This report provides information about Corporate “Inversions” and “Expatriation” on Firms That Incorporate Abroad for Tax Purposes which have altered their structure by substituting a foreign parent corporation for a domestic one.

This report discusses the impact of taxes on international trade and investment has been debated for decades. Most recently, a variety of bills addressing international taxation have been introduced in the 110th Congress—some would cut taxes for U.S. firms overseas, while others would increase taxes on foreign investment. The debate over taxes and foreign outsourcing has tended to grow more heated during times of domestic economic weakness and high unemployment; questions arise over whether taxes contribute to such weakness by discouraging exports (or encouraging imports) or by encouraging U.S. firms to move abroad. The debate over international taxation has again become prominent as a part of the wider debate over “outsourcing.” With taxes, the debate asks how the current system affects outsourcing, and whether policies designed to limit the phenomenon might be desirable.

This report discusses China’s Economic Conditions.

None

None

None

None

None

None