The US' Anti-inversion Regime: Is it Time for the Hotel California to Adopt a New Check-out Policy? - McDermott Will & Emery

The US’ Anti-inversion Regime: Is it Time for the Hotel California to Adopt a New Check-out Policy?

Overview


On November 4, 2022, Caroline Ngo, will be a panelist at the 75th Annual Federal Tax Conference at the University of Chicago Law School on the topic of “The US’ Anti-Inversion Regime: Is it Time for the Hotel California to Adopt a New Check-out Policy?”

This paper would take a holistic look at the U.S.’s anti-inversion regime and potential for reform. More specifically, the paper would discuss: (i) the history of the anti-inversion regime, (ii) the rationale for the series of rules causing more and more cross-border transactions to be classified as inversions, (iii) the government’s more recent proposals to place further restrictions on such transactions, and (iv) possible reforms to the overall regime to simplify the unwieldy web of rules governing the space while recentering the regime in line with global efforts to combat base erosion and profit shifting consistent through the OECD’s inclusive framework proposals.

For more information, please click here.

Registration Information

Time

3:15 – 4:45 pm (CDT)

Venue
University of Chicago Gleacher Center
450 North Cityfront Plaza Drive
Chicago, IL 60611

Speakers


Moderator: Christopher Trump, Principal, Deloitte Tax LLP

Lead Presenter: Scott Levine, Partner, Jones Day

Panelist: John Merrick, Office of the Chief Counsel, Internal Revenue Service

Panelist: Caroline H. Ngo, Partner, McDermott Will & Emery

Dig Deeper

Chicago, IL / McDermott Event / December 6, 2022

2022 Tax in the City® Chicago

Los Angeles, CA; San Francisco, CA; Silicon Valley, CA / McDermott Event / November 8-10, 2022

2022 West Coast Forum