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Cambridge University Press The Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple (Cambridge Intellectual Property and Information Law)

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£97.99 £70.35 £76.38 £82.41 £88.44 £94.47 £100.50 10 June 2024 16 November 2024 24 April 2025 30 September 2025 09 March 2026

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Description

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.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
07 December 2017
Listed Since
01 March 2017

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