US tax move threatens investment
The US Treasury Department has issued new regulations which will make it more complicated for American companies to move to low-tax countries like Ireland.
The US Treasury Department has issued new regulations which will make it more complicated for American companies to move to low-tax countries like Ireland.
The rules require the combined firms - through acquisition or merger - to have at least 25 per cent of employees, property and gross income in the new home country. Companies that fall short of the requirements could be liable to substantial tax penalties.
The revised rules follow the purchase of electrical...
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