Flipping and reverse flipping transactions: A concern for host economies
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Dasgupta, Nandita. “Flipping and Reverse Flipping Transactions: A Concern for Host Economies,” Columbia University, May 12, 2025. https://www.econstor.eu/bitstream/10419/318321/1/1926007824.pdf.
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Abstract
Flipping is when startups create foreign holding companies for capital and tax benefits. Indian startups, initially flipping abroad, are now "reverse flipping" back to India due to favorable conditions. This trend could cause capital volatility, tax loss, and economic disruption in host countries, prompting the need for regulatory measures.