Energy & Water
It takes a lot of human capital to run oil fields. Those humans need to sleep somewhere. A Houston based company that provides accommodations for oil field works discovered the tax implications of booming business. The company considered converting to a REIT, but hot summer days led to a better conclusion- move to Canada. Not only does Canada offer cooler summers but is also offers a lower tax rate for this C-Corp. The 25-26% tax rate in Canada is roughly 4% lower than the US tax rate on the C-corp’s income. [Financial Post]
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