The US landscape underwent significant developments in the past year (2013/14), including US companies entering into inversion transactions, developments relating to BEPS, foreign tax credit and Section 956 changes, as well as new guidance relating to competent authority and advance pricing agreements, and developments relating to Section 367(d) and the definition of intangibles. Read the full article to learn more
Originally published in Euromoney Handbooks on September 2014.