Inversion Regs Cast Net Wider Than Pfizer-Allergan Deal

Law360, New York (April 5, 2016, 8:55 PM EDT) -- The U.S. Department of the Treasury on Monday issued rules to curb tax-motivated inversions, and while much of the immediate attention focused on how they would affect the proposed Pfizer-Allergan merger, the regulations could ensnare other kinds of cross-border deals or even domestic transactions.

The bulk of the regulations issued Monday formalized notices put out by the Treasury in 2014 and 2015 saying the administration would write rules to make it more difficult for companies to merge with competitors in low-tax jurisdictions and reduce the economic benefits of doing so. The regulations included new measures not mentioned in the previous announcements,...

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