North Carolina Banking Institute


Sarah A. Wahl


This Note proceeds in four parts. Part II defines tax inversion, provides an overview of the recent regulations enacted by the Treasury, and discusses the role of major financial institutions in these transactions. Part III uses recent inversion deals to illustrate some responses to the recent regulation. Part IV uses President Obama’s 2015 budget proposal (the "Budget") and three recent legislative proposals to analyze the three major policies and explains why some are more effective than others. Lastly, Part V discusses how anti- inversion legislation impacts advisors and their clients and argues that ultimately, the United States should adopt a territorial tax system in conjunction with lowering the corporate tax rate.

First Page