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)
Publisher's description: 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 m...
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| Main Authors: | , |
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| Format: | Book |
| Language: | English |
| Published: |
Cambridge, United Kingdom ; New York, NY, USA :
Cambridge University Press,
2017.
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| Series: | Cambridge intellectual property and information law.
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| Subjects: |
Table of Contents:
- The Delaware gift to corporations
- The domestic IP holding company's structure and phantom
- The scrutiny from the States
- Domestic tax havens : exploring solutions
- Key incentives to create foreign IP holding companies
- International structures used by Apple and other multinational companies
- Government barriers to intellectual property income shifting and their (in)effectiveness
- Foreign tax havens : exploring solutions to intellectual property income shifting offshore
- Final thoughts on IP holding companies and corporate social responsibility.