Expertise Tax
February 8, 2022

Inverted Debt Restructurings: A Mind-Numbing Maze

Featured in Tax Notes, January 2022

This year, President Biden and members of Congress released tax proposals to increase the U.S. Corporate tax rate, as well as the U.S. effective rate on foreign earnings. In today's environment, companies engaging in a restructuring should also consider whether it is beneficial to invert. A&M's Lee G. Zimet shares with Tax Notes the nuances of section 7874 anti-inversion rules and the complications generally overlooked in debt restructuring. 

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