1. Senators Plan to Close Corporate Inversion Tax Loophole

    Senators Plan to Close Corporate Inversion Tax Loophole

    A pair of Democratic senators said they intend to close loopholes in the corporate inversion tax rules that encourage multinational corporations to move their headquarters outside the U.S. by acquiring a company overseas. The practice was recently highlighted by news that the pharmaceutical giant Pfizer is seeking to cut its taxes by proposing a hostile takeover of a rival drug maker, AstraZeneca, which is based in the United Kingdom (see Pfizer Bids for U.K. Address as U.S. Tax Reform Stalls).

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