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Paul Schmidt, Ashley Thompson Author Article about New Inversion Regulations

Articles / November 7, 2016

Partner Paul Schmidt and Associate Ashley Thompson authored “New Treasury Guidance Chills Inversion” for the Fall 2016 issue of The Journal of Taxation of Investments.  The article abstract notes:

The Internal Revenue Service (IRS) and Treasury Department recently issued new guidance addressing inversion structures and related tax benefits, which might have a chilling effect on inversions.  … The guidance’s impact was immediate, resulting in the death of one of the biggest proposed inversions in history. The future vitality of these rules, and of inversions themselves, however, remains to be seen with litigation pending challenging the validity of the rules. One thing is certain, though: inversions will remain highly controversial.

Read the article (subscription required).

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