Tag Archives: corporate inversion

Corporate Inversions and in Terrorem Rulemaking

by Andy Grewal — Wednesday, Sept. 24, 2014

This week, the Treasury and IRS released a notice addressing so-called corporate inversions, through which U.S. companies essentially shuffle their legal structures to reduce the amount of income subject to U.S. taxes.  It’s not surprising that this guidance came out, given that President Obama himself has lambasted the alleged “corporate deserters” who have taken advantage […]