Despite efforts to delay them, the U.S. Treasury announced on 13 October 2016 the issuance of the final debt-equity regulations under section 385 to address corporate inversions and earnings stripping. The regulations are scheduled to be published in the Federal Register on 21 October 2016 and will generally apply 90 days after being published, although certain aspects will not apply until 1 January 2018.
---
WASHINGTON - Today, the U.S. Department of Treasury and the Internal Revenue Serv…