Analysis of information sources in references of the Wikipedia article "Perrigo" in English language version.
Bloomberg Special Reports: Corporate Tax Inversions
The U.S. company is in black, as is the share of the merged company its current shareholders will own; it must be less than 80% for the tax trick to work under the current law.
The tax assessment is Ireland's largest since the European Commission directed Apple to pay €14.3bn in disputed back taxes to Dublin in a record-breaking ruling that the Irish authorities have taken to the European courts for an appeal.
A twist is that Elan used accumulated losses to avoid paying any up-front tax bill at the time on the initial payment from Biogen.
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