[MRM]

Taxes will be owed in the jurisdiction where the income is earned. Trying to earn income in one jurisdiction and paying a lower tax rate in another is a time-honored and generally illegal activity commonly known as transfer pricing (which can be legal) or "calving" which is slang for illegal transfers. Be careful that you don't run the risk of one country or the other getting suspicious you're doing that. With the anti-money laundering and terrorism financing laws in place, it's hard to sneak questionable money transfers through without fully declaring them.

In the US the general rule is that you can only deduct expenses on your car investment/collection (or any other outside business) to the extent that you have taxable income from that business. Here, you can't deduct car collection investment expenses against your ordinary income or your company's ordinary income, if you own a business. When you sell the cars you would claim capital gains and deduct any maintenance or expenses from the car's appreciated value anyway, so I don't see the value to deeding the cars to a corporation or trust for tax purposes.

If your company can use the cars, even for display, you can rent the cars to your company, deduct the rent from your company's income, declare it as income to your car investment business, write down the collection's expense and depreciation to the extent that the cars do generate income, and pay tax on what's left over. But then when you sell the car all the depreciation gets recaptured and you can't deduct the ongoing expenses from your capital gains, so it's probably a wash. I'm not sure it's worth going through the effort.