Tax inversion
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Tax inversion, or corporate inversion, is the practice of relocating a corporation's legal domicile to a lower-tax country, while retaining its material operations (including management, functional headquarters and majority shareholders) in its higher-tax country of origin.
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See also
- Double Irish arrangement
- Tax exporting
- Corporation tax in the Republic of Ireland ยง Corporate tax inversions
- Conduit and Sink OFCs
- Ireland as a tax haven
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