The Slow Death of State Tax Arbitrage

Bajor, Lawrence
July 2007
Journal of State Taxation;Jul/Aug2007, Vol. 25 Issue 5, p35
Academic Journal
The article discusses the Delaware holding companies (DHC). The businesses with limited number of state operations have continuously used the DHC and tax investment to reduce their tax obligations in their jurisdiction. The state also ofers a positive legal environment and its corporate laws contain favorable precedent. The DHC has shown a significant legal reason to be used due to the advanced and flexible business formation of legislative act in the U.S.


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