This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...

Perspective

Oct. 24, 2014

Are the anti-inversion rules working?

A recently issued notice limits "inversion" transactions and their potential tax benefits. By Stanley Barsky and Aaron Pomeroy


By Stanley Barsky and Aaron Pomeroy


On Sept. 22, the U.S. Department of the Treasury and the Internal Revenue Service issued a notice (Notice 2014-52) that limits "inversion" transactions and their potential tax benefits. The notice was issued absent any congressional anti-inversion action. The notice should reduce the federal income tax benefits available to inverted entities, and to make it more difficult for companies to effect inversions. Early sig...

To continue reading, please subscribe.
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!

Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)

Already a subscriber?

Enewsletter Sign-up