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MORGAN STANLEY

Jurisdiction Analysis - Where are the 23 subsidiaries incorporated?

23
Total Subsidiaries
4
Unique Jurisdictions

Subsidiaries by Jurisdiction

United States
1356.5%
13
United Kingdom
417.4%
4
Germany
313.0%
3
Japan
28.7%
2

Understanding the Chart

  • • Bars show number of subsidiaries per jurisdiction
  • Red = High-risk tax havens (Cayman Islands, Luxembourg, etc.)
  • Yellow = Moderate tax jurisdictions (Singapore, Hong Kong, etc.)
  • Blue = Standard jurisdictions

Why This Matters

  • • Companies choose jurisdictions strategically for tax optimization
  • • High concentration in tax havens may indicate aggressive tax planning
  • • Helps investors understand corporate tax strategy
  • • Data sourced from SEC 10-K Exhibit 21 filings