The Resource Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels

Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels

Label
Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels
Title
Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels
Creator
Subject
Language
eng
Summary
The U.S. federal income tax rules are quite favourable with respect to income from the operation and disposition of shipping vessels. According to the author, private equity funds should consider structuring shipping investments to maximize their investors' after-tax returns by taking advantage of the beneficial tax treatment under many U.S. income tax treaties and the generous domestic tax rules in Sections 883 and 887. This article reviews the U.S. federal income tax rules using a hypothetical structure in which a domestic fund manager formed a Delaware limited partnership (U.S. PE fund) that included a U.K. pension fund investor
Citation source
In: Journal of international taxation. - New York. - Vol. 27 (2016),
http://library.link/vocab/creatorName
Vegliacich, B.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • shipping
  • tax treaty
  • exemption
  • corporate income tax
  • Delaware corporation
Label
Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels
Instantiates
Publication
Label
Don't set sail on the S.S. Minnow : structuring private equity investments in shipping vessels
Publication

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