The Latest Trend in Merger & Acquisitions Deals – Spinversions

You spin off a business unit, merge it with a foreign company in a low tax domicile, and give the shares to your shareholders. Voila. Lower corporate taxes.

However, I doubt this particular form of inversion will become widespread because it chops companies up. Most CEO’s are trying to build their empires, not chop them into pieces managed by other people.