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Pfizer/Allergan May Escape Treasury Tax Inversion Tactics

This article was originally published in Scrip

Executive Summary

Just as Pfizer Inc. and Allergan PLC looked like they were on the verge of completing a merger, which is highly anticipated to be structured as an inversion – a practice in which American companies are reincorporating abroad in an effort to pay lower tax rates – the Obama administration on Nov. 19 decided to crack down harder on those types of transactions.






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