Honors Projects

Rowen NewlonFollow

Abstract

In recent years, companies from a plethora of industries have participated in the act of corporate inversion, which is essentially moving the headquarters of a company to a subsidiary branch located in another country. There are some substantial benefits as well as drawbacks to this practice; therefore, the objective of this project is to examine this from an accounting and international business perspective. This project will investigate the research of corporate inversion, including both current and potential legislation, and give guidance to companies deciding to move abroad as well as using a hypothetical company to examine this phenomenon in a written memo to a higher-up employee. The goal of this research including the formation of the hypothetical company is to determine if it is in the best interests of most companies to move their headquarters abroad and if not, what opportunities they should take during the era of globalization. The written memo will also help me practice professionalism and decision-making, two very important skills to take with me into my career of accounting and international business. Based off this research, this project discovered that at the current time, corporations inside of the United States can use loopholes in the US tax code to lower their tax liability so that inversion is not required and the complications that come with inversion can be avoided.

Department

Accounting and Management Information Systems

Major

Accounting

Second Major

International Business

First Advisor

Alisa Suelzer

First Advisor Department

Accounting and Management Information Systems

Second Advisor

Man Zhang

Publication Date

Spring 4-24-2023

Additional Files
Honors Project Presentation.pdf (1478 kB)
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