# AQR Capital Management: The Wrapper Illusion: Do Entity Structures Neutralize Tax Anti-Abuse Rules?

Research. 2026-06-15 · AQR Capital Management.
Source: <https://www.aqr.com/Insights/Research/Tax-Aware-Investing/The-Wrapper-Illusion-Do-Entity-Structures-Neutralize-Tax-Anti-Abuse-Rules>.