Inversion fears threaten MA renaissance.

• Autores: Gemma Varriale
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014
• Idioma: inglés
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• Resumen

  • The article raises the regulatory concern about the potential effect of inversion transactions on mergers and acquisitions. Factors cited that are driving the inversion trend are the headline rate of U.S. corporate income tax and the regime by which the U.S. taxes foreign earnings. Also noted are the proposal of the U.S. Treasury to amend the anti-inversion rules, as well as the dilemma facing U.S. regulators in tackling inversion transaction.