Background for the Pharma, Inc. Corporate Inversion:

Pharma, Inc. has net revenue of an average for the past three years of $10 billion. The current corporate tax rate for Pharma, Inc. is 35%. Currently 40% of sales of from outside the U.S. and Pharma, Inc. is holding $75 billion in off-shore cash. Pharma, Inc. has an opportunity to purchase 25% of a competitor pharmaceutical company, Lucky Pharmaceuticals, which is headquartered in Ireland. The corporate tax rate is 12.5%. Luck Pharmaceuticals corporations board of directors are open to the sale.

What are potential future tax and financial implications that should be considered when looking at corporate inversion? and summary