Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/318321 
Year of Publication: 
2025
Series/Report no.: 
Columbia FDI Perspectives No. 409
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
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.
Document Type: 
Research Report

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