The U.S. Congressional Research Services (CRS) has published a report dated 17 June 2021 on Corporate Expatriation, Inversions, and Mergers: Tax Issues. The report summary is as follows: --- Corporate Expatriation, Inversions, and Mergers: Tax Issues News reports in the late 1990s and early 2000s drew attention to a phenomenon sometimes called corporate "inversions" or "expatriations": instances where U.S. firms reorganize their structure so that the "parent" element of the group is a foreign corporation rather than a corporation chartered in the United States. The main objective of these transactions was tax savings, and they involved little to no shift...