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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, University of Maine School of Law, Xuan-Thao Nguyen, Indiana University Robert H. McKinney School of Law.
Reminder of title:	tax use and abuse from Victoria's Secret to Apple /
Author:	Maine, Jeffrey A.,
other author:	Nguyen, Xuan-Thao N.,
Description:	1 online resource (vi, 301 pages) :digital, PDF file(s). :
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 (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 /
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