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Eine Master Limited Partnership (MLP) ist … Eine Master Limited Partnership (MLP) ist eine in den USA im Jahr 1987 geschaffene Unternehmensrechtsform, eine „Art begrenzt haftenden Teilhaberschaft, die öffentlich gehandelt wird“. In der Struktur ähnelt eine MLP einer Kommanditgesellschaft auf Aktien – KGaA, jedoch unterscheiden sie sich bei der Besteuerung. Originäres Ziel bei der Einführung von MLPs ist die Förderung von Infrastrukturprojekten in den USA, die den inländischen Anlegern in den USA eine Steuervergünstigung verspricht.n USA eine Steuervergünstigung verspricht.
, In the United States, a master limited par … In the United States, a master limited partnership (MLP) or publicly traded partnership (PTP) is a publicly traded entity taxed as a partnership. It combines the tax benefits of a partnership with the liquidity of publicly traded securities. To obtain the tax benefits of a pass through, MLPs must generate at least 90% or more of their income from qualifying sources such as from production, processing, storage, and transportation of depletable natural resources and minerals. In addition, real property rents also qualify. While the "MLP" and "PTP" terms are commonly used interchangeably, MLPs are technically a type of limited partnership that conducts its operations through subsidiaries, and are not always publicly traded. While most PTPs are organized as MLPs, a PTP may be organized as a limited liability company that elects to be taxed as a partnership. that elects to be taxed as a partnership.
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In the United States, a master limited par … In the United States, a master limited partnership (MLP) or publicly traded partnership (PTP) is a publicly traded entity taxed as a partnership. It combines the tax benefits of a partnership with the liquidity of publicly traded securities. To obtain the tax benefits of a pass through, MLPs must generate at least 90% or more of their income from qualifying sources such as from production, processing, storage, and transportation of depletable natural resources and minerals. In addition, real property rents also qualify.ddition, real property rents also qualify.
, Eine Master Limited Partnership (MLP) ist … Eine Master Limited Partnership (MLP) ist eine in den USA im Jahr 1987 geschaffene Unternehmensrechtsform, eine „Art begrenzt haftenden Teilhaberschaft, die öffentlich gehandelt wird“. In der Struktur ähnelt eine MLP einer Kommanditgesellschaft auf Aktien – KGaA, jedoch unterscheiden sie sich bei der Besteuerung. Originäres Ziel bei der Einführung von MLPs ist die Förderung von Infrastrukturprojekten in den USA, die den inländischen Anlegern in den USA eine Steuervergünstigung verspricht.n USA eine Steuervergünstigung verspricht.
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Master limited partnership
, Master Limited Partnership
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