國立虎尾科技大學 |

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

Record Type:	Language materials, printed : 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).
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:

1294350
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 /
LDR:02636nam a2200289 a 4500 001 1001196
003 UkCbUP
005 20180112083657.0
006 m d
007 cr nn 008maaau
008 201228s2017 enk o 1 0 eng d
020 $a 9781316414606 $q (electronic bk.)
020 $a 9781107128262 $q (hardback)
020 $a 9781107567870 $q (paperback)
035 $a CR9781316414606
040 $a UkCbUP $b eng $c UkCbUP
041 0 $a eng
050 4 $a KF6428.I5 $b M349 2017
082 0 4 $a 343.73067 $2 23
090 $a KF6428.I5 $b M225 2017
100 1 $a Maine, Jeffrey A. $3 1294347
245 1 4 $a The intellectual property holding company $h [electronic resource] : $b tax use and abuse from Victoria's Secret to Apple / $c Jeffrey A. Maine, Xuan-Thao Nguyen.
260 $a Cambridge : $b Cambridge University Press, $c 2017.
300 $a vi, 301 p. : $b digital ; $c 24 cm.
490 1 $a Cambridge intellectual property and information law
500 $a Title from publisher's bibliographic system (viewed on 05 Jan 2018).
505 8 $a 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.
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.
650 0 $a License agreements $x Taxation $x Law and legislation $z United States. $3 1294350
650 0 $a Corporations $x Taxation $x Law and legislation $z United States. $3 886040
650 0 $a Holding companies $x Taxation $x Law and legislation $z United States. $3 1294351
700 1 $a Nguyen, Xuan-Thao N. $3 1294348
830 0 $a Cambridge intellectual property and information law. $3 1294349
856 4 0 $u https://doi.org/10.1017/9781316414606