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The intellectual property holding co...

Maine, Jeffrey A.

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The intellectual property holding company = tax use and abuse from Victoria's Secret to Apple /

Record Type:	Electronic resources : Monograph/item
Title/Author:	The intellectual property holding company/ Jeffrey A. Maine, Xuan-Thao Nguyen.
Reminder of title:	tax use and abuse from Victoria's Secret to Apple /
Author:	Maine, Jeffrey A.
other author:	Nguyen, Xuan-Thao N.
Published:	Cambridge :Cambridge University Press, : 2017.,
Description:	vi, 301 p. :digital ;24 cm.
Notes:	Title from publisher's bibliographic system (viewed on 05 Jan 2018).
[NT 15003449]:	Machine generated 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 haven; 6. Key incentives to created foreign intellectual property 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.
Subject:	License agreements - Taxation - United States. -
Online resource:	https://doi.org/10.1017/9781316414606
ISBN:	9781316414606

The intellectual property holding company = tax use and abuse from Victoria's Secret to Apple /
Maine, Jeffrey A.

The intellectual property holding companytax use and abuse from Victoria's Secret to Apple /[electronic resource] :Jeffrey A. Maine, Xuan-Thao Nguyen. - Cambridge :Cambridge University Press,2017. - vi, 301 p. :digital ;24 cm. - Cambridge intellectual property and information law. - Cambridge intellectual property and information law..

Title from publisher's bibliographic system (viewed on 05 Jan 2018).

Machine generated 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 haven; 6. Key incentives to created foreign intellectual property 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.

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.

ISBN: 9781316414606Subjects--Topical Terms:

3440244
License agreements
--Taxation--United States.

LC Class. No.: KF6428.I5 / M349 2017

Dewey Class. No.: 343.73067

The intellectual property holding company = tax use and abuse from Victoria's Secret to Apple /
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520 $a 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.
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