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The Indirect Side of Direct InvestmentMultinational Company Finance and Taxation$
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Jack M. Mintz and Alfons J. Weichenrieder

Print publication date: 2010

Print ISBN-13: 9780262014496

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262014496.001.0001

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Indirect Financing Structures

Indirect Financing Structures

(p.43) 3 Indirect Financing Structures
The Indirect Side of Direct Investment

Jack M. Mintz

Alfons J. Weichenrieder

The MIT Press

This chapter analyzes the financing opportunities that derive from using an intermediate corporation in a third country. Such an intermediate company is referred to as a conduit entity or conduit company. It begins with a discussion of direct versus indirect financing structures. It then uses pairwise comparisons of financial instruments and draws conclusions regarding the tax advantage of indirect holding structures.

Keywords:   financial structures, tax preferences, equity, debt, corporate ownership, foreign direct investment, conduit company, indirect holding structures

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