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.
