The Trump tax plan halts inversions but increases treaty shopping

Arjen Lejour; Sybren Cnossen; Maarten van 't Riet

The Trump tax plan halts inversions but increases treaty shopping

Arjen Lejour
, Sybren Cnossen
, Maarten van 't Riet

Research output: Online publication or Non-textual form › Web publication/site › Other 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 language	English
Publisher	Voxeu
Media of output	Online
Publication status	Published - 24 Nov 2017

Keywords

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

Access to Document

http://voxeu.org/article/trump-tax-plan-halts-inversions-increases-treaty-shopping

Cite this

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The Trump tax plan halts inversions but increases treaty shopping

Abstract

Keywords

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