國立虎尾科技大學 |

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

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	The intellectual property holding company :/ Jeffrey A. Maine, University of Maine School of Law, Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law.
其他題名:	tax use and abuse from Victoria's Secret to Apple /
作者:	Maine, Jeffrey A.,
其他作者:	Nguyen, Xuan-Thao N.,
面頁冊數:	1 online resource (vi, 301 pages) :digital, PDF file(s). :
附註:	Title from publisher's bibliographic system (viewed on 05 Jan 2018).
標題:	License agreements - Taxation - United States. -
電子資源:	https://doi.org/10.1017/9781316414606
ISBN:	9781316414606 (ebook)

The intellectual property holding company : = tax use and abuse from Victoria's Secret to Apple /
Maine, Jeffrey A.,

The intellectual property holding company :tax use and abuse from Victoria's Secret to Apple /Jeffrey A. Maine, University of Maine School of Law, Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law. - 1 online resource (vi, 301 pages) :digital, PDF file(s). - 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: 9781316414606 (ebook)Subjects--Topical Terms:

1294350
License agreements
--Taxation--United States.

LC Class. No.: KF6428.I5 / M349 2017

Dewey Class. No.: 343.7306/7

The intellectual property holding company : = tax use and abuse from Victoria's Secret to Apple /
LDR:02889nam a22003258i 4500 001 1124357
003 UkCbUP
005 20180112083657.0
006 m|||||o||d||||||||
007 cr||||||||||||
008 240926s2017||||enk o ||1 0|eng|d
020 $a 9781316414606 (ebook)
020 $z 9781107128262 (hardback)
020 $z 9781107567870 (paperback)
035 $a CR9781316414606
040 $a UkCbUP $b eng $e rda $c UkCbUP
043 $a n-us---
050 0 0 $a KF6428.I5 $b M349 2017
082 0 0 $a 343.7306/7 $2 23
100 1 $a Maine, Jeffrey A., $e author. $3 1441836
245 1 4 $a The intellectual property holding company : $b tax use and abuse from Victoria's Secret to Apple / $c Jeffrey A. Maine, University of Maine School of Law, Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law.
264 1 $a Cambridge : $b Cambridge University Press, $c 2017.
300 $a 1 online resource (vi, 301 pages) : $b digital, PDF file(s).
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
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., $e author. $3 1441837
776 0 8 $i Print version: $z 9781107128262
830 0 $a Cambridge intellectual property and information law. $3 1294349
856 4 0 $u https://doi.org/10.1017/9781316414606