The Intellectual Property Holding Company
eBook - PDF

The Intellectual Property Holding Company

Tax Use and Abuse from Victoria's Secret to Apple

  1. English
  2. PDF
  3. Available on iOS & Android
eBook - PDF

The Intellectual Property Holding Company

Tax Use and Abuse from Victoria's Secret to Apple

Book details
Table of contents
Citations

About This Book

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.

Frequently asked questions

Simply head over to the account section in settings and click on “Cancel Subscription” - it’s as simple as that. After you cancel, your membership will stay active for the remainder of the time you’ve paid for. Learn more here.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Both plans give you full access to the library and all of Perlego’s features. The only differences are the price and subscription period: With the annual plan you’ll save around 30% compared to 12 months on the monthly plan.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes, you can access The Intellectual Property Holding Company by Jeffrey A. Maine,Xuan-Thao Nguyen in PDF and/or ePUB format, as well as other popular books in Law & Intellectual Property Law. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Cambridge University Press
Year
2017
ISBN
9781108327121
Topic
Law
Subtopic
Intellectual Property Law
Index
Law

Table of contents

  1. Cover
  2. Half-title page
  3. Series page
  4. Title page
  5. Copyright page
  6. Contents
  7. List of Tables and Figures
  8. 1 Introduction
  9. 2 The Delaware Gift to Corporations: Tracing the Roots of the Domestic IP Holding Company
  10. 3 The Domestic IP Holding Company’s Structure and Phantom
  11. 4 The Scrutiny from the States
  12. 5 Domestic Tax Havens: Exploring Solutions
  13. 6 Key Incentives to Create Foreign IP Holding Companies
  14. 7 International Structures Used by Apple and Other Multinational Companies
  15. 8 Government Barriers to Intellectual Property Income Shifting and Their (In)Effectiveness
  16. 9 Foreign Tax Havens: Exploring Solutions to Intellectual Property Income Shifting Offshore
  17. 10 Final Thoughts on IP Holding Companies and Corporate Social Responsibility
  18. Index