Artikel
A hybrid entity structure for tax optimization of foreign direct investment in the U.S.
This article develops a new strategy for the (tax) optimization of foreign direct investments in the U.S. This strategy is particularly favorable for natural persons. By using a foreign upstream hybrid partnership, a substantial tax optimization of the current taxation of profits as well as the taxation of capital gains can be achieved. In addition, current and final losses may also be offset cross-border to a certain extent in the case of an exemption under treaty law. This tax structuring idea is presented by way of example and explained on the basis of the country constellation U.S./Germany.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Corporate Accounting & Finance ; ISSN: 1097-0053 ; Volume: 35 ; Year: 2023 ; Issue: 2 ; Pages: 147-156 ; Hoboken, NJ: Wiley
- Classification
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Management
- Subject
-
corporate structure
finance
international taxation
strategy
tax optimization
- Event
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Geistige Schöpfung
- (who)
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Kollruss, Thomas
- Event
-
Veröffentlichung
- (who)
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Wiley
- (where)
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Hoboken, NJ
- (when)
-
2023
- DOI
-
doi:10.1002/jcaf.22675
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Kollruss, Thomas
- Wiley
Time of origin
- 2023
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