IRS Holds Its Ground in Substantial Business Activity Regulations
IRS Final Regulations are Intended to Curb Inversions
The new exception from the inversion rules for companies that have substantial business activities in a foreign country is hard to satisfy. Jesse Scott, J.D., LL.M., associate at Holthouse, Carlin & Van Trigt LLP, discusses how corporate inversions have recently returned to the forefront of American political speech.
To read the full article in The Tax Adviser, click: IRS Holds Its Ground in Substantial Business Activity Regulations.