I.R.S. rules fail to curb expatriation, administration tries indifference

Jun 6, 2016 By: Craig Eastland

Corporate expatriations – transactions that lead a U.S. company to become the subsidiary of a foreign parent – present two problems for the U.S. Internal Revenue Service (I.R.S.).

Survey Finds New Structures, But No Decline in Inversions

Jan 27, 2016 By: Craig Eastland

I.R.S. efforts have failed to slow the rate at which U.S. companies reincorporate abroad, instead inspiring a number of tweaks to the classical inversion model.

Understanding Stop the Corporate Inversions Act of 2014

Sep 8, 2014 By: Kirstin Keel

This ominous sounding legislation seeks to eliminate loopholes that permit corporations to avoid paying U.S. taxes