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000040745 041__ $$aeng
000040745 08204 $$a343.7306/7
000040745 1001_ $$aMaine, Jeffrey A. ;$$aNguyen, Xuan-Thao.
000040745 24510 $$aThe Intellectual Property Holding Company : Tax Use and Abuse from Victoria's Secret to Apple.
000040745 264_1 $$aCambridge, England, UK :$$bCambridge University Press,$$c2017.
000040745 300__ $$a1 online resource (312 pages) :$$billustrations
000040745 336__ $$atext$$2rdacontent
000040745 337__ $$acomputer$$2rdamedia
000040745 338__ $$aonline resource$$bcr$$2rdacarrier
000040745 4901_ $$aCambridge Intellectual Property and Information Law
000040745 5050_ $$a1. Introduction -- 2. The Delaware gift to corporations -- 3. The domestic IP holding company's structure and phantom -- 4. The scrutiny from the States -- 5. Domestic tax haven -- 6. Key incentives to created foreign intellectual property holding companies -- 7. International structures used by Apple and other multinational companies -- 8. Government barriers to intellectual property income shifting and their (in)effectiveness -- 9. Foreign tax havens: exploring solutions to intellectual property income shifting offshore -- 10. Final thoughts on IP holding companies and corporate social responsibility.
000040745 520__ $$aMany 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
000040745 650_0 $$aLicense agreements$$xTaxation-Law and legislation$$xUnited States
000040745 650_0 $$aCorporations$$xTaxation$$xLaw and legislation$$xUnited States
000040745 650_0 $$aHolding companies$$xTaxation$$xLaw and legislation$$xUnited States
000040745 650_0 $$aLaw$$xIntellectual Property$$xGeneral
000040745 655_4 $$aElectronic books
000040745 85640 $$uhttps://ebookcentral.proquest.com/lib/wipo/detail.action?docID=5211650$$zView this Ebook
000040745 903__ $$aCambridge Intellectual Property and Information Law
000040745 904__ $$aBook
000040745 942__ $$2ddc$$cEBOOK
000040745 980__ $$aBIB
000040745 980__ $$aOS