U.S. Clamps Down on Corporate Tax Inversions

http://www.nytimes.com/2016/04/07/business/dealbook/pfizer-allergan-merger.html

http://www.nytimes.com/2016/04/05/business/dealbook/us-acts-to-end-use-of-foreign-acquisitions-to-dodge-taxes.html

http://www.cbsnews.com/news/obama-touts-new-federal-rules-that-target-corporate-tax-inversions/

http://blogs.wsj.com/briefly/2016/04/05/treasurys-new-inversion-rules-at-a-glance/

http://www.forbes.com/sites/aparnamathur/2016/04/06/note-to-treasury-the-problem-is-the-corporate-tax-rate-not-inversions/#300868415808

http://www.irishtimes.com/business/health-pharma/explained-the-upside-down-world-of-corporate-tax-inversions-1.2440947

Qs

1. What impact do you think the new rules will have on corporate tax inversions, such as Pfizer's proposed merger with Allergan?
2. Do you think increasing regulations is the best method to stop corporate tax inversions, or is decreasing the corporate tax rate itself a better solution?
3. How can corporate income taxes be reformed so companies can locate where they want and still pay their fair share of taxes?