What Are the Consequences of Classification as a Corporate Inversion

What are the consequences of classification as a corporate inversion?

A) The foreign corporation will be treated as if it is a U.S. corporation.
B) The corporation will be subject to a flat 35% tax rate.
C) Foreign tax credits will be disallowed on all future earnings.
D) If more than half of the shareholders of the new company are the same as the former company, the corporation is considered a U.S. corporation.