Startup Ltd.: Tax Planning and Initial Incorporation Location
Susan C. Morse
University of Texas at Austin - School of Law
October 10, 2013
14 Florida Tax Review 319 (2013)
This Article analyzes the incorporation decisions of relatively new, U.S.-based private business enterprises with global ambitions. Such startup firms generally organize as U.S. corporations. This Article theorizes this dominant structure and its exceptions, drawing from prior literature and illustrating with informal interview results. It identifies explanatory factors including limited tax benefits of non-U.S. incorporation, legal benefits of U.S. incorporation, startups’ liquidity and other resource constraints, and investor preferences.
Number of Pages in PDF File: 42
Keywords: incorporation location, startup, tax haven
JEL Classification: H25, K33, K34
Date posted: June 7, 2013 ; Last revised: October 12, 2013
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