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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

Chapter:
(p.43) 3 Indirect Financing Structures
Source:
The Indirect Side of Direct Investment
Author(s):

Jack M. Mintz

Alfons J. Weichenrieder

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262014496.003.0003

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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