Table of Contents

Table of Contents

Preface

Chapter 1 – A Brief Overview of Business Types and Their Tax Treatment (pp. 1-10)
Mark P. Keightley

Chapter 2 – An Analysis of Where American Companies Report Profits: Indications of Profit Shifting (pp. 11-24)
Mark P. Keightley

Chapter 3- Corporate Expatriation, Inversions, and Mergers: Tax Issues (pp. 25-36)
Donald J. Marples and Jane G. Gravelle

Chapter 4 – Tax Havens: International Tax Avoidance and Evasion (pp. 37-88)
Jane G. Gravelle

Chapter 5 – Research Tax Credit: Current Law and Policy Issues for the 113th Congress (pp. 89-122)
Gary Guenther

Chapter 6 – PILT (Payments in Lieu of Taxes): Somewhat Simplified (pp. 123-146)
M. Lynne Corn

Index