While there are reasons why M&A activity is low this year, high hurdle rates cause companies to bypass potentially valuable deals.
The fertilizer company says the U.S. crackdown on tax inversions had reduced the benefits of its proposed merger with OCI NV.
The IRS Office of Appeals found that the automotive supplier should not be treated as a domestic corporation for U.S. federal income tax purposes.
The Financial Accountability and Corporate Transparency Coalition decries a potential erosion of the corporate tax base.
A new study debunks the common notion that companies with high CSR ratings do not practice aggressive tax avoidance.
Although Lexmark took a routine look at an inversion, boosting operating margins was much more important, the acquirer's CFO says.
A one-time 14% tax on $2.1 trillion in profits corporations earned overseas would be used to repair the nation's infrastructure.
Companies aren't redomiciling overseas to get lower tax rates, because U.S. tax law actually favors them, a professor argues.
