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The Intellectual Property Holding Company
Tax Use and Abuse from Victoria's Secret to Apple. Cambridge Intellectual Property and Information Law
Genres:
Jurisprudence & general issues,
Systems of law,
Law & society,
Legal skills & practice,
International law,
Public international law,
International law of transport, communications & commerce,
Financial law,
Intellectual property law,
Law: study & revision guides
Synopsis
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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What Reviewers Are Saying
'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