drummondadvisors.com/startup/en/what-is-flip/
www.sanjosebusinesslawyersblog.com/us-market-entry-the-flip-up/
virconlegal.com/five-key-points-of-flip-up/
drummondadvisors.com/startup/en/what-is-flip/
www.orrick.com/en/Insights/2023/04/The-Australia-to-US-Flip-Up
See also:
www.cooley.com/news/insight/2023/2023-05-08-intercompany-arrangements-following-a-flip-transaction