Corporate tax inversions have been the target of heated political discourse over the past several months. With a focus on recent and threatened activity by the U.S. Congress and the Obama Administration, this alert analyzes the likelihood for implementation of anti-inversion proposals and assesses the potential impact of each proposal. These issues are significant for U.S. companies that have already inverted, have announced an intention to invert, or may consider inverting in the future. Further, many of the possible policy responses – whether legislative or regulatory – could have considerable ramifications for the larger U.S. inbound investment community.
This is the second in a series of alerts on corporate tax inversions. Additional alerts on the topic of corporate tax inversion will follow as developments warrant.