单词 | corporate inversion |
释义 | > as lemmascorporate inversion 17. Finance (originally U.S.). The action or practice of relocating the legal domicile of a corporation to a nation having lower tax rates, usually by switching the roles of a parent company and a foreign-based subsidiary; an instance of this. More fully corporate inversion, tax inversion. ΚΠ 1993 Tax Managem. Internat. Jrnl. 11 June 301/2 (heading) Corporate Inversion Transactions. 2002 N.Y. Times (National ed.) 26 June c12/4 The Louisiana Republican..began by saying that ‘I agree that inversions are a problem’, using the tax argot for companies reincorporating overseas. 2014 Daily Mail 26 Aug. 66/4 President Obama has called companies that engage in tax inversions ‘corporate deserters.’ < as lemmas |
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