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Inversions and Ireland: An update on recent changes and future outlook 

An inversion is where the parent company of a group becomes headquartered somewhere other than the U.S. This article discusses recent US legislative changes that has impacted the nature and frequency of inversions. Due to various anti-avoidance rules introduced in the U.S. over the years, it is generally carried out as part of an acquisition, where the target is resident outside the U.S.

For further information please download full article adjacent as published originally in the tax expert guide.

Inversions and Ireland
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