The Resource The master limited partnership : a hybrid structure for natural resource firms
The master limited partnership : a hybrid structure for natural resource firms
Resource Information
The item The master limited partnership : a hybrid structure for natural resource firms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The master limited partnership : a hybrid structure for natural resource firms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the benefits and drawbacks and possibilities for the future of master limited partnerships (MLPs). The authors conclude that, since 1986, MLPs, a form of publicly traded partnership, have provided all of the flow-through taxation benefits of partnerships in combination with the access to capital markets that corporations provide, as well as historically providing very high yields to investors. With the right kind of income, such publicly traded partnerships are able to avoid mandated corporate taxation, which would result in double taxation of income. Payments from the partnership to the partner are not taxable to the partner (as long as such payments do not exceed basis). Using this hybrid structure, investors in a natural resources MLP really can have "the best of both worlds."
- Language
- eng
- Label
- The master limited partnership : a hybrid structure for natural resource firms
- Title
- The master limited partnership : a hybrid structure for natural resource firms
- Language
- eng
- Summary
- This article discusses the benefits and drawbacks and possibilities for the future of master limited partnerships (MLPs). The authors conclude that, since 1986, MLPs, a form of publicly traded partnership, have provided all of the flow-through taxation benefits of partnerships in combination with the access to capital markets that corporations provide, as well as historically providing very high yields to investors. With the right kind of income, such publicly traded partnerships are able to avoid mandated corporate taxation, which would result in double taxation of income. Payments from the partnership to the partner are not taxable to the partner (as long as such payments do not exceed basis). Using this hybrid structure, investors in a natural resources MLP really can have "the best of both worlds."
- Citation source
- In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
- http://library.link/vocab/creatorName
-
- Henzler, J
- Milani, K
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- limited partnership
- hybrid entity
- pass-through entity
- natural resources
- Label
- The master limited partnership : a hybrid structure for natural resource firms
- Label
- The master limited partnership : a hybrid structure for natural resource firms
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-master-limited-partnership--a-hybrid/kbby064m9TI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-master-limited-partnership--a-hybrid/kbby064m9TI/">The master limited partnership : a hybrid structure for natural resource firms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-master-limited-partnership--a-hybrid/kbby064m9TI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-master-limited-partnership--a-hybrid/kbby064m9TI/">The master limited partnership : a hybrid structure for natural resource firms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
