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Clifford Chance

Clifford Chance


Inversions: The Next Round

23 November 2015

On Thursday, November 19, 2015, the Treasury and the IRS issued Notice 2015-79 (the "Notice"), which builds on previous attempts to make inversions harder to accomplish and to reduce the economic benefit of inverting.  The guidance described in the Notice will generally apply to transactions occurring on or after November 19, 2015.

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