The intellectual property holding company: tax use and abuse from Victoria's Secret to Apple
"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-fav...
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cambridge
Cambridge University Press
2017
|
| Series: | Cambridge intellectual property and information law
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | "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"... "The laws of taxation are comparable to the rules of a complex game, such as poker. Like poker, "playing" tax is about winning, or at least keeping, money. The seriousness of either game depends on the size of the stakes and whether the player can afford to lose. It is, after all, only money. But there remains one crucial difference: unlike poker, one cannot fold or opt out of the tax game. We are all obliged to play"... |
| Physical Description: | vi, 301 Seiten |
| ISBN: | 9781107128262 |
Staff View
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Record in the Search Index
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| adam_text | THE INTELLECTUAL PROPERTY HOLDING COMPANY
/ MAINE, JEFFREY A.YYEAUTHOR
: 2017
TABLE OF CONTENTS / INHALTSVERZEICHNIS
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
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
|
| any_adam_object | 1 |
| author | Maine, Jeffrey A. Nguyen, Xuan-Thao N. |
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| discipline | Rechtswissenschaft |
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| spelling | Maine, Jeffrey A. aut 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 Cambridge Cambridge University Press 2017 vi, 301 Seiten txt rdacontent n rdamedia nc rdacarrier Cambridge intellectual property and information law "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"... "The laws of taxation are comparable to the rules of a complex game, such as poker. Like poker, "playing" tax is about winning, or at least keeping, money. The seriousness of either game depends on the size of the stakes and whether the player can afford to lose. It is, after all, only money. But there remains one crucial difference: unlike poker, one cannot fold or opt out of the tax game. We are all obliged to play"... Recht Steuer License agreements Taxation Law and legislation United States Corporations Taxation Law and legislation United States Holding companies Taxation Law and legislation United States USA Nguyen, Xuan-Thao N. (DE-588)130325791 aut LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029873878&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Maine, Jeffrey A. Nguyen, Xuan-Thao N. The intellectual property holding company tax use and abuse from Victoria's Secret to Apple Recht Steuer License agreements Taxation Law and legislation United States Corporations Taxation Law and legislation United States Holding companies Taxation Law and legislation United States |
| title | The intellectual property holding company tax use and abuse from Victoria's Secret to Apple |
| title_auth | The intellectual property holding company tax use and abuse from Victoria's Secret to Apple |
| title_exact_search | The intellectual property holding company tax use and abuse from Victoria's Secret to Apple |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | The intellectual property holding company |
| title_sort | the intellectual property holding company tax use and abuse from victoria s secret to apple |
| title_sub | tax use and abuse from Victoria's Secret to Apple |
| topic | Recht Steuer License agreements Taxation Law and legislation United States Corporations Taxation Law and legislation United States Holding companies Taxation Law and legislation United States |
| topic_facet | Recht Steuer License agreements Taxation Law and legislation United States Corporations Taxation Law and legislation United States Holding companies Taxation Law and legislation United States USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029873878&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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