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Tax inversion

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What Are Tax Inversions?

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Tax inversions in 60 seconds | FT Business

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Corporate Inversions

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How Inversion Deals Help Drug Makers Save on Taxes

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What is a Corporate Inversion?

Tax inversion, or corporate inversion, is the practice of relocating a corporation's legal domicile to a lower-tax country, while retaining its material operations in its higher-tax country of origin. In practice, it means replacing the existing U.S.-based parent company with a foreign-based parent company, thus making the original U.S. company a subsidiary of the new foreign-based parent.