Market leading insight for tax experts
View online issue

US inversions through European mergers

Speed read

The US corporate tax regime can put US-based multinationals at a competitive disadvantage, leading them to migrate. US anti-inversion rules have ceased to halt the trend. Changes made a year ago point towards migration through mergers with sizeable non-US corporations, which can reduce the impact of the anti-inversion rules. Such mergers are likely to involve a US forward or reverse triangular merger coupled, in the case of the UK, with a court scheme of arrangement which can reduce the tax costs of the combination to an acceptable level.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.