IRS: Notice 2015-79 Additional Rules Regarding Inversions and Related Transactions

Notice 2015-79 Additional Rules Regarding Inversions and Related Transactions was recently released by the U.S. Treasury. It is available here.

It provides more guidance on the anti-inversion rules included in section 7874 of the Internal Revenue Code. Notice 2015-79 expands on the guidance included in Notice 2014-52, Rules Regarding Inversions and Related Transactions.

Both are available here on DRTP’s Resource page on the United States.

Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ.
Senior Partner, DRTP Consulting Inc.
514-742-8086; robertrobillard “at” drtp.ca
www.drtp.ca

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