1) Panellists will discuss the recent trend of companies taking steps to access US capital markets and support US listings and/or inclusion in US Market Indexes and the varied tax considerations that follow, including:

• overview of some typical restructuring steps undertaken by companies to support such listing or inclusion;
• consequences of restructuring, moving headquarters (management and control) or formally redomesticating from present jurisdiction to the US; and
• stakeholder impacts.

2) Additionally, many US-formed companies will often reorganise or enter into transformative business combination transactions in the pursuit of capital in non-US jurisdiction or [other objectives]. Panellists will discuss:

• application of the US anti-inversion rules to redomesticated US companies or new foreign (non-US) parent company;
• consequences of an inverted company in the US and relevant non-US jurisdiction(s); and
• challenges faced by both US and non-US stakeholders receiving distributions from or participating in reorganisation transactions involving an inverted US company.