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| Page | 55/76 | | Date | 12.05.2022 | | Size | 107.2 Kb. | | #58792 |
| OUTLINE International Business Transactions
partnership
association/unincorporated joint venture
branch
Elements to consider in selecting ownership structure (p. 505)
local legal requirements
limited liability of investors
taxation
concerns about double taxation on corporations at corporate income level and then again at shareholder level on dividend
tax law in most countries say partnerships are not taxed so long as it distributes almost all income to partners by year end
Repatriation considerations
Does local regulation of repatriation differ among business forms
May have different rules for paying contract obligations than for paying dividends or interest on debt
Disguising equity returns in form of “consulting fees” etc.
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