• Thumbnail for Tax inversion
    A tax inversion or corporate tax inversion is a form of tax avoidance where a corporation restructures so that the current parent is replaced by a foreign...
    92 KB (9,812 words) - 21:45, 1 January 2024
  • Thumbnail for Corporation tax in the Republic of Ireland
    tax inversions in history, and Apple was over one–fifth of Irish GDP. Academics rank Ireland as the largest tax haven; larger than the Caribbean tax haven...
    258 KB (26,662 words) - 19:49, 29 March 2024
  • S. corporates execute tax inversions (see § Bloomberg Corporate tax inversions). Since the first U.S. corporate tax inversion in 1982, Ireland has received...
    213 KB (19,767 words) - 15:39, 26 April 2024
  • legal headquarters from a higher-tax home jurisdiction to a tax haven by executing a tax inversion. A "naked tax inversion" is where the corporate had little...
    241 KB (24,843 words) - 00:14, 1 May 2024
  • Thumbnail for Medtronic
    Medtronic (category Tax inversions)
    low corporation tax regime. Medtronic's tax inversion is the largest tax inversion in history, and given the changes in the U.S. tax-code in 2016 to block...
    54 KB (4,640 words) - 17:45, 22 April 2024
  • Restaurant Brands International (category Tax inversions)
    various sheltering techniques to reduce its tax rate to 27.5%. As a high-profile instance of tax inversion, news of the merger was criticized by U.S. politicians...
    17 KB (1,519 words) - 15:48, 10 March 2024
  • of tax burden to non-citizens or non-residents). The tourist industry typically campaigns against the taxes. It is separate from value-added tax and...
    10 KB (1,028 words) - 21:33, 11 April 2024
  • of companies includes only publicly traded companies, also including tax inversion companies. There are also corporations having foundation in the United...
    25 KB (209 words) - 23:29, 15 April 2024
  • A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...
    103 KB (13,736 words) - 21:28, 26 April 2024
  • Mallinckrodt (category Tax inversions)
    headquartered in Ireland for tax purposes, its operational headquarters are in the U.S. Mallinckrodt's 2013 tax inversion to Ireland drew controversy when...
    49 KB (4,942 words) - 18:48, 22 April 2024