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This R&D provides resources on corporate tax inversions in the United States.  An inversion is where a corporation re-incorporates itself in another location to lower its tax burden.  Corporations usually do this by merging with another entity, as Pfizer, an American pharmaceutical company, recently attempted to do with Allergan, an Irish pharmaceutical firm.  The Obama administration is taking action via the Treasury Department to prevent inversions of this sort and its rules blocked Pfizer’s move.  Critics argue that the best way to prevent more inversions – a practice that has accelerated with American firms since 2014 – is to overhaul the U.S. tax code instead of relying on executive actions.