In this Presentation:
- Topics
- Inversion
- Inversions – How Did We Get Here?
- Impact Of The §367 Regulations
- 2003 – Enactment of §7874
- §7874
- Determining “Ownership”
- Treasury Regulation 1.7874-4T – Disqualified Obligations
- Treasury Regulation 1.7874-4T – De Minimis Exception
- Subsequent Transfers 1.7874-5T
- Internal Restructuring
- Subsequent Transfers of Stock & the EAG Rules
- Subsequent Transfers & the EAG Rules
- Subsequent Transfers and the De Minimis Exception: “Inversions over Time?”
- Substantial Business Activities
- Post 2012 Migration - ENSCO
- Inversion by Combination
- Does §367 Always Hit?
- §367
- Post Inversion Planning
- BEPS
- Example
- Actions Needed
- About the OECD
- 15 Actions
- U.S. Approach to BEPS Project
- Hybrid Mismatches – Action 2
- Treaty Abuse – Action 6
- Digital PE – Action 1
- Transfer Pricing Documentation – Action 13
- Cross Border Tax Disputes – Notice 2013-78
- Notice 2013-78
- Transfer Pricing and Secondary Effects
- Excerpt from Topics:
- Inversions - §7874 and merger mania
- BEPS – what is it and how will it affect you?
- Changes to accessing competent authority – welcome expansion, and impact on your IRS audit procedures...
Please see full publication below for more information.