Product Information
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.Product Identifiers
PublisherCambridge University Press
ISBN-139781107567870
eBay Product ID (ePID)13046581052
Product Key Features
Number of Pages309 Pages
Publication NameThe Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple
LanguageEnglish
SubjectLaw
Publication Year2019
TypeTextbook
AuthorXuan-Thao Nguyen, Jeffrey a Maine
SeriesCambridge Intellectual Property and Information Law
Dimensions
Item Height230 mm
Item Weight500 g
Additional Product Features
Country/Region of ManufactureUnited Kingdom
Title_AuthorXuan-Thao Nguyen, Jeffrey a Maine