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October 2016 » Delaware and the Passive Investment...
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Scott D. Dyreng, PhD, Bradley P. Lindsey, PhD, CPA, and Jacob R. Thornock, PhD
In BriefDelaware continues to play a prominent role in the state income tax planning of U.S. corporations. The key reason for this is the use of passive investment companies to exempt income generated by intangible assets. The authors discuss the advantages of this strategy, along with recent developments that have decreased the overall tax savings gained thereby.
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