Document Type

Article

Publication Date

2023

Subject: LCSH

Tax evasion, Taxation--Rates and tables, Corporate reorganizations

Disciplines

Accounting | Taxation

Abstract

The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. By analyzing existing tax legislation, Treasury regulations, and tax rates, this paper develops a framework for supporting strategic global tax efficiencies and initiatives. The conclusions, recommendations, and implications reached are generalizable and appropriate for developing best practices in tax efficiency and fiscal policy.

Comments

This article was originally published in the journal, "Accounting and Taxation," volume 15, number 1, 2023.

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Publisher Citation

Mohs, J., Goldberg, M., & Shrestha, R. (2023). Current Trends in Corporate Tax Inversions. Accounting and Taxation, 15(1), AT-V15N1-2023-3. https://bbd501.p3cdn1.secureserver.net/wp-content/uploads/2024/01/AT-V15N1-2023-3.pdf

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