The inaugural issue of the Cassels on M&A tax newsletter has been released by Thomson Reuters as part of TaxNet Pro’s Corporate Tax Centre. In this issue, Neil Burnside authors the article “The U.S. Inversion Rules and Dual Canada-U.S. Tax Residency.”
This article looks at U.S. inversion rules, how Canada-U.S. inversions work, dual tax residency, CanCo’s treatment by U.S. and Canadian tax authorities, as well as implications for U.S. shareholders.
Visit TaxNet Pro for more information. (Subscription required.)