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U.S. Treasury to Issue Additional Notices on Inversions and Earnings Stripping

06 November 2014

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Proposed Changes

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United States

According to recent reports, the U.S. Treasury is planning to release one or more notices to address inversion and earnings stripping issues in addition to the rules introduced in Notice 2014-52 issued on 22 September 2014. The future notice(s) will also cover earnings stripping issues affecting areas outside inversions, such as in relation to financial products.