Title The intellectual property holding company : tax use and abuse from Victoria's Secret to Apple / Jeffrey A. Maine, Xuan-Thao Nguyen

Published Cambridge, United Kingdom : Cambridge University Press, [2017] ©2017

Click on the following:
Cambridge Core

Copies

Description 1 online resource Series Cambridge intellectual property and information law Cambridge intellectual property and information law. Contents Machine generated contents note: 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 Summary This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them Bibliography Includes bibliographical references and index Notes Online resource; title from PDF title page (EBSCO, viewed February 15, 2018) Subject License agreements -- Taxation -- Law and legislation -- United States Corporations -- Taxation -- Law and legislation -- United States. Holding companies -- Taxation -- Law and legislation -- United States LAW -- Military. Corporations -- Taxation -- Law and legislation United States Form Electronic book Author Nguyen, Xuan-Thao N., author. ISBN 9781316414606 1316414604 9781107128262 1107128269 9781107567870 1107567874

  Permalink