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  3. The Intellectual Property Holding Company
  • Cited by 12
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    • Publisher:
      Cambridge University Press
      Publication date:
      12 December 2017
      07 December 2017
      ISBN:
      9781316414606
      9781107128262
      9781107567870
      DOI:
      https://doi.org/10.1017/9781316414606
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      0.57kg, 310 Pages
      Dimensions:
      (229 x 152 mm)
      Weight & Pages:
      0.5kg, 310 Pages
      • Series:
      Cambridge Intellectual Property and Information Law
      Subjects:
      Intellectual Property, Law, Taxation Law, International Trade Law
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    Series:
    Cambridge Intellectual Property and Information Law
    Subjects:
    Intellectual Property, Law, Taxation Law, International Trade Law
    Information

    Book description

    Many companies that have become household names have avoided billions in taxes by 'parking' their valuable intellectual property (IP) 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.

    Reviews

    ‘The book is a fascinating read which will be accessible to those with only a limited understanding of tax law. It is recommended to anyone interested in tax policy or simply how many household names have managed to pay so little tax …’

    Phillip Johnson Source: Queen Mary Journal of Intellectual Property

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