Jonathan D. Rockoff; Nina Trentmann. New Tax Law Haunts Inversion Deals. The Wall Street Journal. 11 February 2018. Similarly, Allergan, a drugmaker that moved its headquarters to Ireland after a 2013 acquisition but gets about 80% of revenue in the U.S., expects the loss of deductions on intercompany loans will largely be balanced out by lower taxes on its U.S. sales.
From Actavis to Allergan: One pharma company's wild dealmaking journey. Forbes Magazine. 30 July 2015 [2019-09-30]. （原始內容存檔於2020-09-27）. For a master class in mergers and acquisitions, one need only look at the company formerly known as Actavis. Now called Allergan, after its $70 billion acquisition of that maker of Botox last fall, the pharmaceutical firm has undertaken a dizzying series of deals in just the last few years, reinventing and renaming itself in a fashion that might make the artist formerly known as The Artist Formerly Known As Prince proud.
Liz Hoffman. The Tax Inversion Wave Keeps Rolling. Wall Street Journal. 7 July 2015 [2019-09-30]. （原始內容存檔於2019-04-17）. Horizon and other inverted companies are using their new, lower tax rates to turbocharge corporate takeovers. Applying those rates, often in the midteens, to profits of companies in the U.S., with a federal corporate rate of 35%, can yield extra savings on top of those traditionally wrung from mergers. Moreover, unlike the U.S., Ireland and most other countries, only tax profits earned in-country, giving companies the freedom and incentive to shift income to still-lower-tax jurisdictions.
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