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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Journal of Corporate Accounting & Finance ; ISSN: 1097-0053 ; Volume: 35 ; Year: 2023 ; Issue: 2 ; Pages: 147-156 ; Hoboken, NJ: Wiley
- Klassifikation
-
Management
- Thema
-
corporate structure
finance
international taxation
strategy
tax optimization
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kollruss, Thomas
- Ereignis
-
Veröffentlichung
- (wer)
-
Wiley
- (wo)
-
Hoboken, NJ
- (wann)
-
2023
- DOI
-
doi:10.1002/jcaf.22675
- Letzte Aktualisierung
-
13.04.2025, 04:48 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Kollruss, Thomas
- Wiley
Entstanden
- 2023
Ähnliche Objekte (12)
Tax competition for foreign direct investment
Regional Tax Coordination and Foreign Direct Investment
Regional Tax Coordination and Foreign Direct Investment
Regional tax coordination and foreign direct investment
Corporate tax incentives for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Tax competition for foreign direct investment
Regional Tax Coordination and Foreign Direct Investment
Regional Tax Coordination and Foreign Direct Investment
Regional tax coordination and foreign direct investment
Corporate tax incentives for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Tax competition for foreign direct investment
Regional Tax Coordination and Foreign Direct Investment
Regional Tax Coordination and Foreign Direct Investment
Regional tax coordination and foreign direct investment
Corporate tax incentives for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Tax rate and tax base competition for foreign direct investment
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure
Foreign direct investment, tax competition and social expenditure