Corporate Taxes, Inversion, Multinationals

Skadden's 2019 Insights: US Tax Reform and Cross-Border M&A: Considering the Impact, One Year In

Skadden, Arps, Slate, Meagher & Flom LLP on 1/25/2019

Many of the core provisions in the Tax Cuts and Jobs Act (TCJA) — including the corporate tax rate reduction and the fundamental reworking of the U.S. international tax regime — were geared toward addressing the uncompetitive...more

US Tax Reform Update: Early Impact and Trends

Skadden, Arps, Slate, Meagher & Flom LLP on 6/20/2018

Six months after the most significant U.S. tax reform legislation since 1986 was signed into law, it is still too early to predict the long-term effects. A number of technical uncertainties remain, and taxpayers are...more

"Business Tax Reform All but Certain in US, Europe"

Skadden, Arps, Slate, Meagher & Flom LLP on 2/6/2017

United States - The prospects for business tax reform in the United States were greatly enhanced by the 2016 election results. Reform under Republicans, who control both the White House and Congress, could dramatically...more

Treasury Issues Stringent Inversion Regulations, Proposes Far-Reaching Related-Party Debt Rules

Latham & Watkins LLP on 4/21/2016

New regulations expand prior guidance reducing tax benefits of inversions. Proposed debt-equity rules will impact even routine intercompany transactions. On April 4, 2016, the US Department of the Treasury (Treasury) and...more

New Final Inversion Rules Maintain Tight Standard for Corporate Expatriations

Latham & Watkins LLP on 6/11/2015

For expatriating US companies to avoid anti-inversion rules, their foreign business activities must satisfy a tough bright-line test, consistent with controversial 2012 rules. On June 3, 2015, the US Department of the...more

As Congress Seeks Additional Funding, Inversion Proposal Emerges

Brownstein Hyatt Farber Schreck on 6/6/2014

Throughout the past several weeks, Pfizer’s attempt to acquire AstraZeneca has garnered significant congressional and media attention. Pfizer, a U.S. multinational corporation, made a bid for AstraZeneca in an effort to move...more

Corporate Taxes › Inversion › Multinationals