Carrie Brandon Elliot reviews the inversion-related definitions in reg. sections 1.7874-3, -11, and -12, including the definitions of substantial business activities in a particular country and inversion gain. – Forbes – Taxes
Carrie Brandon Elliot reviews the inversion-related definitions in reg. sections 1.7874-3, -11, and -12, including the definitions of substantial business activities in a particular country and inversion gain. – Forbes – Taxes