The Trump tax plan halts inversions but increases treaty shopping

Arjen Lejour, Sybren Cnossen, Maarten van 't Riet

Research output: Non-textual formWeb publication/siteOther research output

Abstract

Some US multinationals have displayed a willingness to relinquish their American nationality and move their headquarters abroad. Such ‘inversions’ generally aim to avoid and minimise taxes. This column argues that the new Trump tax plan is likely to halt tax inversions by US multinationals. However, the plan will increase treaty shopping, incentivising multinationals to redirect dividends through third-party countries with generous tax treaties
Original languageEnglish
PublisherVoxeu
Media of outputOnline
Publication statusPublished - 24 Nov 2017

Fingerprint

Tax
Shopping
Treaties
Multinationals
Willingness
Headquarters
Nationality
Dividends
Tax treaties

Keywords

  • US, Trump, Trump Tax Plan, tax inversions, treaty shopping, rate cutting, base narrowing, dividend repatriation

Cite this

Lejour, Arjen (Author) ; Cnossen, Sybren (Author) ; van 't Riet, Maarten (Author). / The Trump tax plan halts inversions but increases treaty shopping. [Web publication/site].
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Lejour, A, Cnossen, S & van 't Riet, M, The Trump tax plan halts inversions but increases treaty shopping, 2017, Web publication/site, Voxeu.
The Trump tax plan halts inversions but increases treaty shopping. Lejour, Arjen (Author); Cnossen, Sybren (Author); van 't Riet, Maarten (Author). 2017. Voxeu.

Research output: Non-textual formWeb publication/siteOther research output

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Lejour A (Author), Cnossen S (Author), van 't Riet M (Author). The Trump tax plan halts inversions but increases treaty shopping Voxeu. 2017.