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Cambridge Intellectual Property and Information Law

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

Format: Hardback
Publisher: Cambridge University Press, Cambridge, United Kingdom
Published: 7th Dec 2017
Dimensions: w 152mm h 229mm d 19mm
Weight: 585g
ISBN-10: 1107128269
ISBN-13: 9781107128262
Barcode No: 9781107128262
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.

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