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Jeffrey A. Maine, 作者

Cambridge

译者

2017 出版日期

493 页数

0 价格

丛书系列

9781108325929 图书编码

the intellectual property holding company 在线电子书图书标签: 知识产权专利 English

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发表于2024-12-26

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the intellectual property holding company 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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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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