@article{40745,
      recid = {40745},
      author = {Maine, Jeffrey A. ;},
      title = {The Intellectual Property Holding Company : Tax Use and  Abuse from Victoria's Secret to Apple.},
      pages = {1 online resource (312 pages) :},
      abstract = {Many companies that have become household names have  avoided billions in taxes by 'parking' their valuable  intellectual property (IP) 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.      This is the  first book to explore both domestic intellectual property  (IP) holding companies in the United States and foreign IP  holding companies worldwide     Adopts a storytelling  approach, avoids legalese talk, and is accessible to a  broad range of audience     Focuses on companies with  nationally and internationally recognized names and  products     Provides in-depth case studies to reveal  domestic and international tax planning strategies},
      url = {http://tind.wipo.int/record/40745},
}