Startup Ltd.: Tax Planning and Initial Incorporation Location

Susan C. Morse 

University of California Hastings College of the LawJune 5, 2013
CLICK HERE TO DOWNLOAD THE 40 PAGE PDF FILE 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: 40
Keywords: incorporation location, startup, tax haven