Revisiting the Law of Moses' Rod: The Case of Inversions

8 Pages Posted: 12 Nov 2014

See all articles by Adam H. Rosenzweig

Adam H. Rosenzweig

Washington University in St. Louis - School of Law

Date Written: November 11, 2014

Abstract

This article revisits Marty Ginsburg’s "Law of Moses’ Rod in the Context of Inversions", in particular how proposed revisions to the anti-inversion rules could be used to justify new, or even more aggressive, expatriation strategies. While not advocating that any taxpayer or other party pursue specific strategies or that they are "good" from a tax policy standpoint, the goal in examining potential inversion strategies even in the face of anti-inversion rules is to help find ways to incorporate anti-abuse provisions into the larger structural goals of the income tax.

Keywords: inversions, international tax,

Suggested Citation

Rosenzweig, Adam H., Revisiting the Law of Moses' Rod: The Case of Inversions (November 11, 2014). Tax Notes, Vol. 145, No. 4, 2014. Available at SSRN: https://ssrn.com/abstract=2522986

Adam H. Rosenzweig (Contact Author)

Washington University in St. Louis - School of Law ( email )

Campus Box 1120
St. Louis, MO 63130
United States

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