Document Type
Article
Publication Date
5-1-2017
Abstract
In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.
Keywords
Tax law and policy, empirical legal studies, international taxation, multinational corporations, corporate inversions, mergers and acquisitions, M&A, Pfizer, Allergan, Emerson Electric, competitiveness, earnings stripping
Publication Title
Tax Notes
Repository Citation
Knoll, Michael S., "Taxation, Competitiveness, and Inversions: A Response to Kleinbard" (2017). All Faculty Scholarship. 1753.
https://scholarship.law.upenn.edu/faculty_scholarship/1753
Included in
Comparative and Foreign Law Commons, International Business Commons, International Economics Commons, Law and Economics Commons, Policy Design, Analysis, and Evaluation Commons, Taxation Commons, Taxation-Federal Commons, Tax Law Commons
Publication Citation
155 Tax Notes 619 (2017)