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GLOBAL INCORPORATION GUIDE
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With the effect that its future tax domicile will now be Ireland rather than Canada, US-based Auxilium Pharmaceuticals Inc. has disclosed the termination of its proposed corporate inversion with QLT Inc. and will instead be acquired by Endo International plc.

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In a letter published online on September 30, 2014, the European Commission has said that two advance tax rulings provided by the Irish Revenue may have conferred a selective advantage to technology giant Apple in breach of state aid rules.

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Almost 300 senior tax officials from more than 100 countries and international organizations met in Paris on September 25-26, 2014, during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

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In their reaction to his proposed regulations to limit corporate inversions, both the Business Roundtable and the United States Chamber of Commerce (USCC) suggested that Treasury Secretary Jack Lew had made matters worse by issuing his proposed regulations, and looked instead for immediate comprehensive tax reform.

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