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Corporate inversion, the practice of reincorporating an American business in a different country, has been around for more than 30 years. But it’s only been in the last couple that it’s again become a hot topic in international business. If you’re considering an inversion as part of an international merger or acquisition, the clock is ticking, and it’s likely only a matter of time before regulators get rid of the practice — or at least make it much harder to pull off.