Inbound Asset Transfers Post-Tax Reform - McDermott Will & Emery

Inbound Asset Transfers Post-Tax Reform


Timothy Shuman, Michael Wilder, Britt Haxton and John Robert authored this bylined article on inbound asset transfers. “Inbound asset transfers may be a particularly attractive avenue for taxpayers looking to repatriate intellectual property or other property to the United States without recognizing built-in gain in the property, as would occur if property were merely distributed to a US shareholder in a section 301 distribution,” the authors wrote.