J Richard (Dick) Harvey Jr.

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A bitter inversion: AbbVie nixed its US$54 billion acquisition of Irish drug maker Shire after the US Treasury eroded the benefits of doing a corporate inversion. Reuters

Need to access cash is driving surge of corporate inversions, not the high US tax rate

J Richard (Dick) Harvey Jr., Villanova School of Law

Corporate inversions have been front page news in the US for months with everyone from President Barack Obama to the man on the street expressing a view as their usage has surged. Unfortunately, many of…

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