THE TAX-FREE ENTITY UNDER THE UNITED-STATES FLAG - A UNITED-STATES VIRGIN-ISLANDS EXEMPT COMPANY

Authors
BLUM WL
Citation
Wl. Blum, THE TAX-FREE ENTITY UNDER THE UNITED-STATES FLAG - A UNITED-STATES VIRGIN-ISLANDS EXEMPT COMPANY, Journal of corporate taxation, 20(3), 1993, pp. 250-264
Citations number
NO
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
3
Year of publication
1993
Pages
250 - 264
Database
ISI
SICI code
0094-0593(1993)20:3<250:TTEUTU>2.0.ZU;2-5
Abstract
How territorial tax policy is formulated in the U.S. Virgin Islands, t he background of the exempt company provisions, and their application as a tax planning mechanism for selected non-U.S. owners is analyzed.