Why might an American multinational wish to migrate? Tim Sanders and Eric Sensenbrenner explain
US-based multinationals are increasingly looking to ‘invert’ that is become a multinational corporation incorporated outside the US headed by a non-US parent. Some recent examples are Aon’s move to London Eaton Corporation’s merger with Cooper Industries PLC and Liberty Global’s merger with Virgin Media. This article will explain the reasons why a US corporation may wish to migrate the obstacles to it doing so and the structures one might see adopted in future given recent changes in US law.
A US company may wish to relocate for several reasons. First US-based companies with significant non-US...
