| 单词 | tax inversion | 
| 释义 | > as lemmastax inversion  17.  Finance (originally U.S.). The action or practice of relocating the legal domicile of a corporation to a nation having lower tax rates, usually by switching the roles of a parent company and a foreign-based subsidiary; an instance of this. More fully  corporate inversion,  tax inversion. ΚΠ 1993    Tax Managem. Internat. Jrnl. 11 June 301/2 		(heading)	  				Corporate Inversion Transactions. 2002    N.Y. Times 		(National ed.)	 26 June  c12/4  				The Louisiana Republican..began by saying that ‘I agree that inversions are a problem’, using the tax argot for companies reincorporating overseas. 2014    Daily Mail 26 Aug. 66/4  				President Obama has called companies that engage in tax inversions ‘corporate deserters.’ < as lemmas  | 
	
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