TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Monday, June 17, 2013

Morse: Startup Ltd.: Tax Planning and Initial Incorporation Location

Florida Tax ReviewSusan C. Morse (UC-Hastings, moving to Texas), Startup Ltd.: Tax Planning and Initial Incorporation Location, 14 Fla. Tax Rev. ___ (2014):

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.

http://taxprof.typepad.com/taxprof_blog/2013/06/morse-.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef0191031ff380970c

Listed below are links to weblogs that reference Morse: Startup Ltd.: Tax Planning and Initial Incorporation Location:

Comments