美国“税收倒置”频发的原因及分析

发布时间：2018-05-20 22:20

本文选题：大型跨国公司 + 海外公司　；参考：《国际税收》2015年02期

【摘要】：正全球资本市场上兴起了一股美国本土大型跨国公司兼并较小规模海外公司并将其设置为母公司的热潮,由于这种交易对于税收影响较大,因而称之为"税收倒置"(Tax Inversion)。2014年以来,越来越多的美国公司不断传出并购交易,而且所涉及公司的知名度、规模也越来越大,在这些纷纷"出逃"的美企中,不乏包括美敦力、艾伯维和麦兰在内的美国知名企业。2014年下半年,"股神"巴菲特参与了美国汉堡王收购加拿大食品连锁商店
[Abstract]:In the global capital markets, there has been a boom of large U.S. multinationals merging smaller overseas companies and setting them up as parent companies, which are known as "tax inversion" tax inversion since 2014, because of the tax implications of such transactions. A growing number of American companies are constantly spreading mergers and acquisitions, and the popularity and scale of the companies involved are also increasing. Among these American enterprises that have "fled", many include Medtronic. Famous American companies, including Alberto and Mallan. In the second half of 2014, Warren Buffett was involved in the purchase of Canadian food chain stores by Burger King in the United States.
【作者单位】：中央财经大学税务学院;
【分类号】：F817.12

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