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Clifford Chance

Clifford Chance

Briefings

Inversions: Is This the End?

24 September 2014

On Monday, September 22, 2014, the Treasury and IRS issued Notice 2014-52, which makes corporate inversions more difficult to accomplish and diminishes the economic benefit of inverting.  The guidance described in the Notice will apply to inversions completed on or after September 22, 2014.


 

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