Overview
1.What benefit(s) do companies obtain by choosing to permanently reinvest foreign earnings (PRE)?
2.Explain a tax inversion
Does an inversion result in a loss of U.S. jobs as asserted by the U.S. government?
What “toll charges” may a company encounter in an inversion?
3.Why would a company consider a tax inversion?
4.What were Pfizer’s reasons for the planned inversion?
5.Why Allergen?
6.Is an inversion still beneficial after the new rules to limit inversions and the provisions of the TCJA (lower U.S. tax rates and participation exemption)
7.Why did Pfizer/Allergen call off the inversion