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Four decades after AT&T was broken up, is Google headed down that dark road?

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Partner J. Brian Davis is quoted in an article published on June 3, 2021, by Tax Notes. The article “Worries Emerge Over Reach of Green Book Inversion Provision” repots on questions arising over whether a recent anti-inversion rule may be interpreted so that applies much more broadly. Among other provisions, the proposal would expand the definition of an acquisition for purposes of section 7874, the classic anti-inversion statute.  Davis spoke on June 2 at an event sponsored by the International Fiscal Association USA Branch, along with Associate Nicholas Mowbray, at which this topic was discussed. Davis noted that the potential reach of another measure related to management and control is the most concerning aspect of the proposal because it could be interpreted as affecting normal inbound mergers and acquisitions.  “The ownership threshold has been a fundamental part of the [section] 7874 test since inception. . . .What exactly is this? Is this a corporate residency test, or is this an inversion test? And the difference between the two is going to be significant,” Davis said.  <a href="http://Read the article (registration required). https://www.taxnotes.com/tax-notes-today-federal/cross-border-mergers-and-acquisitions/worries-emerge-over-reach-green-book-inversion-provision/2021/06/03/76k84">Read the article (registration required)</a>.

Brian Davis Comments on Green Book Inversion Proposal

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