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

By Robert Robillard - 27 November 2015

This blogpost originally appeared on rbrt.ca.

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.

The library on Transfer Pricing in the United States is available here.

Robert Robillard, Ph.D., CPA, CGA, Adm.A., MBA, M.Sc. Econ., M.A.P.
Senior Partner, RBRT Inc.
514-742-8086; robertrobillard “at” rbrt.ca
www.rbrt.ca

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