本文選題：大型跨國(guó)公司 + 海外公司��； 參考：《國(guó)際稅收》2015年02期

【摘要】：正全球資本市場(chǎng)上興起了一股美國(guó)本土大型跨國(guó)公司兼并較小規(guī)模海外公司并將其設(shè)置為母公司的熱潮,由于這種交易對(duì)于稅收影響較大,因而稱之為"稅收倒置"(Tax Inversion)。2014年以來(lái),越來(lái)越多的美國(guó)公司不斷傳出并購(gòu)交易,而且所涉及公司的知名度、規(guī)模也越來(lái)越大,在這些紛紛"出逃"的美企中,不乏包括美敦力、艾伯維和麥蘭在內(nèi)的美國(guó)知名企業(yè)。2014年下半年,"股神"巴菲特參與了美國(guó)漢堡王收購(gòu)加拿大食品連鎖商店
[Abstract]:In the global capital markets, there has been a boom of large U.S. multinationals merging smaller overseas companies and setting them up as parent companies, which are known as "tax inversion" tax inversion since 2014, because of the tax implications of such transactions. A growing number of American companies are constantly spreading mergers and acquisitions, and the popularity and scale of the companies involved are also increasing. Among these American enterprises that have "fled", many include Medtronic. Famous American companies, including Alberto and Mallan. In the second half of 2014, Warren Buffett was involved in the purchase of Canadian food chain stores by Burger King in the United States.
【作者單位】： 中央財(cái)經(jīng)大學(xué)稅務(wù)學(xué)院;
【分類號(hào)】：F817.12

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