Law360, New York (December 22, 2017, 7:20 PM EST) -- The newly enacted tax reform legislation signed Friday is likely to encourage companies to bring home much of the cash they've stashed overseas for years, but tax experts said it's likely their intellectual property will remain where it is, leaving a web of offshore entities in place.
Ending complex offshore structures through which companies squirrel away valuable IP in tax havens was one of the early goals of tax reform, in keeping with the “America First” mantra that swept President Donald Trump into office. But despite the law's many incentives, tax practitioners believe it's unlikely companies will seek to bring back...
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