Examinando por Materia "Fiscalidad internacional (H87)"

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    “Flip” como mecanismo de levantamiento de capital en Estados Unidos
    (Universidad EAFIT, 2024) Benítez Salazar, Jhon Alejandro; García Nieto, David; Cárdenas Echeverri, Fernando
    The Delaware Flip is a restructuring strategy aimed at Colombian companies seeking to optimize their tax structure and access venture capital in an economically unstable environment. This strategy gains importance due to legal and fiscal uncertainty in Colombia, prompting companies to seek more favorable options abroad. The main objective of the research is to identify the benefits of the Delaware Flip in terms of tax optimization and international financing. A case study methodology was used, comparing four companies from different sectors with qualitative and quantitative approaches to evaluate the impact of the restructuring. The findings indicate that companies like Technology and Finance achieve significant improvements in profitability and efficiency, while Manufacturing and Distribution companies do not show clear benefits due to their favorable tax regimes. The research concludes that the Delaware Flip can be effective but requires individualized analysis to maximize its advantages.