Abstract

https://ssrn.com/abstract=2275072
 


 



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)

Abstract:     
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


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Date posted: June 7, 2013 ; Last revised: October 12, 2013

Suggested Citation

Morse, Susan C., Startup Ltd.: Tax Planning and Initial Incorporation Location (October 10, 2013). 14 Florida Tax Review 319 (2013). Available at SSRN: https://ssrn.com/abstract=2275072

Contact Information

Susan C. Morse (Contact Author)
University of Texas at Austin - School of Law ( email )
727 East Dean Keeton Street
Austin, TX 78705
United States

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