Corporate Inversions Show No Signs Of Slowing Down

Law360, New York (July 18, 2014, 11:12 AM EDT) -- In a corporate inversion, a U.S. corporation — typically the parent of an affiliated group — becomes a wholly owned subsidiary of a foreign corporation through a merger into the foreign corporation's U.S. subsidiary or transfers its assets to the foreign corporation. But at the same time, the company keeps most of its operations in the United States. Inversions are especially popular these days for pharmaceutical and biotechnology companies, where most of the value of the company is found in intangible assets....

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