The Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple

ISBN-13: 9781107567870 / Angielski / Miękka / 2019 / 309 str.

Jeffrey A. Maine; Xuan-Thao Nguyen

Opis

This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.

Recenzje

'The book is a fascinating read which will be accessible to those with only a limited understanding of tax law. It is recommended to anyone interested in tax policy or simply how many household names have managed to pay so little tax …' Phillip Johnson, Queen Mary Journal of Intellectual Property

Spis treści

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.