
The Intellectual Property Holding Company
Tax Use and Abuse from Victoria's Secret to Apple
$110.00 (C)
Part of Cambridge Intellectual Property and Information Law
- Authors:
- Jeffrey A. Maine, University of Maine School of Law
- Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law
- Date Published: December 2017
- availability: Available
- format: Hardback
- isbn: 9781107128262
$
110.00
(C)
Hardback
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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.
Read more- This is the first book to explore both domestic intellectual property holding companies in the United States and foreign IP holding companies worldwide
- Adopts a storytelling approach, avoids legalese talk and is accessible to a broad range of audience
- Focuses on companies with nationally and internationally recognized names and products
- Provides in-depth case studies to reveal domestic and international tax planning strategies
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×Product details
- Date Published: December 2017
- format: Hardback
- isbn: 9781107128262
- length: 310 pages
- dimensions: 242 x 163 x 22 mm
- weight: 0.57kg
- availability: Available
Table of Contents
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.
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