TITLE

The Slow Death of State Tax Arbitrage

AUTHOR(S)
Bajor, Lawrence
PUB. DATE
July 2007
SOURCE
Journal of State Taxation;Jul/Aug2007, Vol. 25 Issue 5, p35
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
25687634

 

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