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ANTI-INVERSION-RULES


UK tax issues on US merger agreements premium
Card image Jonathan Cooklin
Card image Dominic Foulkes
With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.
 
5 October 2016
Inversions of US corporations: the current state of play premium
Card image Joseph Goldman
Card image Anthony Whall
The US Treasury recently issued new regulations to deter corporate ‘inversions’, where a US parented company and a non-US company combine and locate the tax residence of the merged company in a non-US jurisdiction. Joseph Goldman and Anthony Whall (Jones Day) review their impact.
 
22 June 2016
International briefing for May 2016 premium
Card image Chris Morgan
Chris Morgan (KPMG) reviews the latest developments in the international tax world.
 
25 May 2016
Q&A: Are sweeping changes afoot in US foreign business profits?
Card image Mitchell R. Kops
Card image Kristin Konschnik

President Obama has proposed a levy for US corporations on profits located abroad, which are not repatriated to the US. Kristin Konschnik and Mitchell R. Kops (Withers) consider the proposals and what effect they may have in practice

19 February 2015
US inversions through European mergers premium
Card image Tim Sanders
Card image Eric Sensenbrenner

Why might an American multinational wish to migrate? Tim Sanders and Eric Sensenbrenner explain

26 June 2013
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