Originally published by John Harrington .
Notice 2014-52, released by the US Treasury Department on September 22, 2014, is intended to disrupt, and in some cases prevent, so-called corporate inversion transactions that have not been completed prior to the notice’s release.
Although the notice includes very detailed rules, it very generally takes a two-pronged approach to discourage inversions after September 21, 2014.
Dentons’ Tax team explores the implications of Notice 2014-52 on cross-border acquisitions or mergers.
Curated by Texas Bar Today. Follow us on Twitter @texasbartoday.
from Texas Bar Today http://www.ustaxdisputes.com/first-shoe-drops-for-corporate-inversions?utm_source=rss&utm_medium=rss&utm_campaign=first-shoe-drops-for-corporate-inversions
via Abogado Aly Website
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