The intellectual property holding company : tax use and abuse from Victoria's Secret to Apple / Jeffrey A. Maine, University of Maine School of Law ; Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law.
2017
KF6428.I5 M349 2017 (Mapit)
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Title
The intellectual property holding company : tax use and abuse from Victoria's Secret to Apple / Jeffrey A. Maine, University of Maine School of Law ; Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law.
Added Author
Imprint
Cambridge, United Kingdom ; New York, NY, USA : Cambridge University Press, 2017.
Copyright
©2017.
Description
vi, 301 pages : illustrations ; 24 cm.
Series
Cambridge intellectual property and information law.
Formatted Contents Note
1. Introduction
2. The Delaware gift to corporations
3. The domestic IP holding company's structure and phantom
4. The scrutiny from the States
5. Domestic tax havens: exploring solutions
6. Key incentives to create foreign IP holding companies
7. International structures used by Apple and other multinational companies
8. Government barriers to intellectual property income shifting and their (in)effectiveness
9. Foreign tax havens: exploring solutions to intellectual property income shifting offshore
10. Final thoughts on IP holding companies and corporate social responsibility.
2. The Delaware gift to corporations
3. The domestic IP holding company's structure and phantom
4. The scrutiny from the States
5. Domestic tax havens: exploring solutions
6. Key incentives to create foreign IP holding companies
7. International structures used by Apple and other multinational companies
8. Government barriers to intellectual property income shifting and their (in)effectiveness
9. Foreign tax havens: exploring solutions to intellectual property income shifting offshore
10. Final thoughts on IP holding companies and corporate social responsibility.
Summary
"Many companies that have become household names have avoided billions in taxes by 'parking' their valuable intellectual property assets in holding companies located in tax-favored jurisdictions. In the United States, for example, many domestic companies have moved their IP to tax-favored states such as Delaware or Nevada, while multinational companies have done the same by setting up foreign subsidiaries in Ireland, Singapore, Switzerland, and the Netherlands. In this illuminating work, tax scholar Jeffrey A. Maine teams up with IP expert Xuan-Thao Nguyen to explain how the use of these IP holding companies has become economically unjustified and socially unacceptable, and how numerous calls for change have been made. This book should be read by anyone interested in how corporations - including Gore-Tex, Victoria's Secret, Sherwin-Williams, Toys-R-Us, Apple, Microsoft, and Uber - have avoided tax liability with IP holding companies and how different constituencies are working to stop them"-- Provided by publisher.
Location
STA
Call Number
KF6428.I5 M349 2017
Language
English
ISBN
9781107128262 hardcover
1107128269 hardcover
1107128269 hardcover
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