Insights on Trends in U.S. Cross-Border M&A Transactions After the Tax Cuts and Jobs Act

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By: Andrew B. Lyon

In this article, the author examines the 2018-2019 increase in cross-border mergers and acquisitions, saying that while a range of factors likely affects the volume of outbound and inbound M&A in any year, the data support the notion that the 2017 tax reform legislation improved the attractiveness of the United States as the tax domicile for multinational enterprises.

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By Andrew B. Lyon, posted on Wednesday November 11, 2020
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