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  2. Tax inversion - Wikipedia

    en.wikipedia.org/wiki/Tax_inversion

    Liberty Global completes the second largest US tax inversion in history in a US$24 billion merger with Virgin Media in the UK. [33] [34] 2015. The UK HMRC reports many UK inversions to Ireland returned (e.g. WPP plc, United Business Media plc, Henderson Group plc); and that the UK was a major destination for US inversions. [30] 2016.

  3. Law of Protection of Commerce and Investments from Foreign ...

    en.wikipedia.org/wiki/Law_of_Protection_of...

    The Law of Protection of Commerce and Investments from Foreign Policies that Contravene International Law (Spanish: Ley de Protección al Comercio y la Inversión de Normas Extranjeras que Contravengan el Derecho Internacional) is the law passed by the government of Mexico in response to the Helms-Burton Act, a United States federal law.

  4. Foreign Corrupt Practices Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Corrupt_Practices_Act

    Long title: An Act to amend the Securities Exchange Act of 1934 to make it unlawful for an issuer of securities registered pursuant to section 12 of such Act or an issuer required to file reports pursuant to section 15(d) of such Act to make certain payments to foreign officials and other foreign persons, to require such issuers to maintain accurate records, and for other purposes.

  5. Why the Treasury's New Tax Inversion Tactics Miss the Mark - AOL

    www.aol.com/news/2014-09-25-treasurys-tax...

    Claude Paris/AP Until April 15 approaches every year, it's hard for many Americans to pay much attention to tax issues. But the recent surge in the number of U.S. companies using a popular tax ...

  6. U.S. Treasury says it will soon target tax inversion - AOL

    www.aol.com/news/2014-09-08-u-s-treasury-says-it...

    U.S. Treasury Secretary Jack Lew has put companies looking to avoid U.S. corporate taxes by moving overseas on notice. "This practice allows the corporation to avoid their civic responsibilities ...

  7. Controlled foreign corporation - Wikipedia

    en.wikipedia.org/wiki/Controlled_foreign_corporation

    The tax law of many countries, including the United States, does normally not tax a shareholder of a corporation on the corporation's income until the income is distributed as a dividend. Prior to the first U.S. CFC rules, it was common for publicly traded companies to form foreign subsidiaries in tax havens and shift "portable" income to those ...

  8. Rule against foreign revenue enforcement - Wikipedia

    en.wikipedia.org/wiki/Rule_against_foreign...

    The rule against foreign revenue enforcement, often abbreviated to the revenue rule, is a general legal principle that the courts of one country will not enforce the tax laws of another country. [1] [2] [3] The rule is part of the conflict of laws rules developed at common law, and forms part of the act of state doctrine. In State of Colorado v.

  9. International commercial law - Wikipedia

    en.wikipedia.org/wiki/International_commercial_law

    International Commercial Law is a body of legal rules, conventions, treaties, domestic legislation and commercial customs or usages, that governs international commercial or business transactions. [1]