Columbia Law School Scholarship Archive Faculty Scholarship Faculty Publications 2014 Corporate Inversions and the Unbundling of Regulatory Competition Eric L. Talley Columbia Law School,
[email protected] Follow this and additional works at: https://scholarship.law.columbia.edu/faculty_scholarship Part of the Securities Law Commons, and the Tax Law Commons Recommended Citation Eric L. Talley, Corporate Inversions and the Unbundling of Regulatory Competition, VIRGINIA LAW REVIEW, VOL. 101, P. 1649, 2015; UC BERKELEY PUBLIC LAW RESEARCH PAPER NO. 2511723; USC CLASS RESEARCH PAPER NO. CLASS14-32; COLUMBIA PUBLIC LAW RESEARCH PAPER NO. 14-475 (2014). Available at: https://scholarship.law.columbia.edu/faculty_scholarship/1888 This Working Paper is brought to you for free and open access by the Faculty Publications at Scholarship Archive. It has been accepted for inclusion in Faculty Scholarship by an authorized administrator of Scholarship Archive. For more information, please contact
[email protected]. TALLEY_BOOK (DO NOT DELETE) 9/18/2015 1:40 PM CORPORATE INVERSIONS AND THE UNBUNDLING OF REGULATORY COMPETITION Eric L. Talley* INTRODUCTION .................................................................................... 1650 I. FEDERAL TAXATION OF MULTINATIONAL ENTITIES: A HIGH- LEVEL PRIMER .............................................................................. 1658 A. Nominal Tax Rates ................................................................ 1659 B. Residency Rules ....................................................................