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On April 4, 2016, the U.S. Treasury issued
temporary regulations to make it increasingly difficult for
companies to invert, i.e., to engage in a
transaction in which a U.S.-parented multinational group acquires a
small foreign company in order to change its tax
residence to reduce or avoid paying U.S. taxes. Release.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.