Startup Ltd.: Tax Planning and Initial Incorporation Location

42 Pages Posted: 7 Jun 2013 Last revised: 12 Oct 2013

See all articles by Susan C. Morse

Susan C. Morse

University of Texas at Austin - School of Law

Date Written: October 10, 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.

Keywords: incorporation location, startup, tax haven

JEL Classification: H25, K33, K34

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

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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