Inversions to the US: going against the tide? | Practical Law
There has been a lot of attention in recent times on US inversion transactions. However, this attention, and the debate associated with it, can sometimes lose sight of the fact that there are a host of very sound, commercial, non-tax reasons why a group may seek to change their holding company structure. Indeed, there are many examples of groups that may actively seek to move their holding companies to the US.