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-favored s...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2017
|
| Schriftenreihe: | Cambridge intellectual property and information law
|
| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Jan 2018) |
| Beschreibung: | 1 online resource (vi, 301 pages) |
| ISBN: | 9781316414606 |
| DOI: | 10.1017/9781316414606 |
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| id | DE-604.BV045211177 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:11:40Z |
| institution | BVB |
| isbn | 9781316414606 |
| language | English |
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| spelling | Maine, Jeffrey A. Verfasser 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 1 online resource (vi, 301 pages) txt rdacontent c rdamedia cr rdacarrier Cambridge intellectual property and information law Title from publisher's bibliographic system (viewed on 05 Jan 2018) 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 License agreements Taxation Law and legislation United States Corporations Taxation Law and legislation United States Holding companies Taxation Law and legislation United States Nguyen, Xuan-Thao N. Sonstige oth Erscheint auch als Druck-Ausgabe 9781107128262 https://doi.org/10.1017/9781316414606 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Maine, Jeffrey A. The intellectual property holding company tax use and abuse from Victoria's Secret to Apple 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 | 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 | License agreements Taxation Law and legislation United States Corporations Taxation Law and legislation United States Holding companies Taxation Law and legislation United States |
| url | https://doi.org/10.1017/9781316414606 |
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