Tax havens : international tax avoidance and evasion / Jane G. Gravelle -- Tax compliance and enforcement issues with respect to offshore accounts and entities / Joint Committee on Taxation -- International taxation : large U.S. corporations and federal contractors with subsidiaries in...

In a corporate inversion, a U.S.-incorporated taxpayer renounces its status as a U.S. corporation and becomes incorporated, for tax purposes, in a tax-friendly foreign jurisdiction. The recent surge in inversions is not a new phenomenon, and constitutes the fourth generation of these...