The Intellectual Property Holding Company

Erscheinungsjahr 2019
ISBN: 978-1-107-56787-0
Verlag: Cambridge University Press

Buch, Englisch, 309 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 452 g

Reihe: Cambridge Intellectual Property and Information Law

Many companies that have become household names have avoided billions in taxes by 'parking' their valuable intellectual property 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.

Autoren/Hrsg.

Maine, Jeffrey A.

Nguyen, Xuan-Thao

Fachgebiete

• Rechtswissenschaften Berufs- und Gebührenrecht freie Berufe Rechtsanwälte und Notare
• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht
• Rechtswissenschaften Wirtschaftsrecht Gewerblicher Rechtsschutz Gewerblicher Rechtsschutz allg., Marken- und Kennzeichenrecht
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtssoziologie, Rechtspsychologie, Rechtslinguistik
• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Öffentliches Recht, Völkerrecht, Internationale Organisationen
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtstheorie, Rechtsmethodik, Rechtsdogmatik, Rechtsprechungslehre

Inhaltsverzeichnis

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.