logo
Supporting your high street Find out how »
Basket Image

Basket

The Intellectual Property Holding Company : Tax Use and Abuse from Victoria's Secret to Apple, Paperback / softback Book

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

Part of the Cambridge Intellectual Property and Information Law series

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.

Information

  • Format: Paperback / softback
  • Pages: 309 pages
  • Publisher: Cambridge University Press
  • Publication Date:
  • Category: Jurisprudence & general issues
  • ISBN: 9781107567870

Other Formats

£23.99

£22.19

 
Free Home Delivery

on all orders

 
Pick up orders

from local bookshops

Also by Jeffrey A Maine

Also in the Cambridge Intellectual Property and Information Law series   |  View all