Inversions and Ireland: An update on recent changes and future outlook has been saved
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.