Publication Year

2015

Keywords

United States Corporate Tax Rate, Transfer Pricing, Tax Inversion

Disciplines

Accounting | Business Administration, Management, and Operations | Corporate Finance

Abstract

There is been much press in recent years about US corporations moving overseas in order to avoid paying US taxes. This has resulted in a loss of tax revenue for the United States. This paper will discuss in detail the offshore tax avoidance techniques used by corporations--specifically transfer pricing and tax inversion--that have been successful in making corporations more profitable. It will then provide the perspectives of an auditor, enterprise, and user on these schemes, and suggest some possible solutions. Finally, it will present original research on the effectiveness and profitability of tax inversions with regard to income tax expense, net income, and the stock price.

Department 1 Awarding Honors Status

Accounting

Creative Commons License

Creative Commons Attribution-Noncommercial 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License

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