Tuesday, September 2, 2014

Corporate Inversion: Tax Spotlight for the Non-Tax Lawyer

Last week, news of the proposed Burger King & Tim Horton's merger fueled the already raging fire on corporate inversions as the Miami-based burger chain announced plans, through the merger, to possibly relocate to Canada.  As I have written about on this blog, here and here and in the Huffington Post, inversions may offer US companies tax savings.

Stephen E. Shay, a professor of practice at Harvard Law School, provides a short article (12 pages) describing the tax issues in corporate inversions and possible regulatory fixes.  This article is very helpful in taking the debate from the headlines into a more complex legal analysis illuminating the tax consequences and offering a better understanding of the legal remedies available.  Worth the read.

-Anne Tucker

http://lawprofessors.typepad.com/business_law/2014/09/corporate-inversion-tax-spotlight-for-the-non-tax-lawyer.html

Anne Tucker, Corporations, Current Affairs, Merger & Acquisitions | Permalink

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