the use of “inversion” deals by U.S. companies to minimize the effect of U.S.
taxes. Since then, inversions have been the subject matter of intense debate
from a policy perspective. Two potential regulatory responses have been proffered.
One is more short-term by which the U.S. government limits the ability of
companies to carry out inversion deals by either prohibiting or restricting
them. The other is more long-term and requires an overhaul of the U.S. corporate
tax structure and system.