Flipping and reverse flipping transactions: A concern for host economies

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dc.contributor.authorDasgupta, Nandita
dc.date.accessioned2025-07-09T17:55:54Z
dc.date.issued2025-05-12
dc.description.abstractFlipping 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.
dc.description.urihttps://www.econstor.eu/bitstream/10419/318321/1/1926007824.pdf
dc.format.extent4 pages
dc.genretechnical reports
dc.identifierdoi:10.13016/m2z5vs-eitq
dc.identifier.citationDasgupta, 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.
dc.identifier.urihttp://hdl.handle.net/11603/39352
dc.language.isoen_US
dc.publisherColumbia University
dc.relation.isAvailableAtThe University of Maryland, Baltimore County (UMBC)
dc.relation.ispartofUMBC Economics Department
dc.relation.ispartofUMBC Faculty Collection
dc.rightsThis item is likely protected under Title 17 of the U.S. Copyright Law. Unless on a Creative Commons license, for uses protected by Copyright Law, contact the copyright holder or the author.
dc.subjectFlipping
dc.subjectreverse flipping
dc.subjecttransactions
dc.subjecthost economies
dc.subjectcorporate externalization strategy
dc.titleFlipping and reverse flipping transactions: A concern for host economies
dc.typeText

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