{"product_id":"the-intellectual-property-holding-company-tax-use-and-abuse-from-victorias-secret-to-apple-paperback-9781107567870","title":"The Intellectual Property Holding Company; Tax Use and Abuse from Victoria's Secret to Apple (Paperback \/ softback) 9781107567870","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Intellectual Property Holding Company\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eTax Use and Abuse from Victoria's Secret to Apple\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eThis book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eJeffrey A. Maine (Author), Xuan-Thao Nguyen (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107567870, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 6 June 2019\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e309 pages\u003cbr\u003e23 x 15.2 x 1.8 cm, 0.5 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e'The book is a fascinating read which will be accessible to those with only a limited understanding of tax law. It is recommended to anyone interested in tax policy or simply how many household names have managed to pay so little tax …' Phillip Johnson, Queen Mary Journal of Intellectual Property\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eMany 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.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1. Introduction\u003cbr\u003e 2. The Delaware gift to corporations\u003cbr\u003e 3. The domestic IP holding company's structure and phantom\u003cbr\u003e 4. The scrutiny from the States\u003cbr\u003e 5. Domestic tax haven\u003cbr\u003e 6. Key incentives to created foreign intellectual property holding companies\u003cbr\u003e 7. International structures used by Apple and other multinational companies\u003cbr\u003e 8. Government barriers to intellectual property income shifting and their (in)effectiveness\u003cbr\u003e 9. Foreign tax havens: exploring solutions to intellectual property income shifting offshore\u003cbr\u003e 10. Final thoughts on IP holding companies and corporate social responsibility.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Law: study \u0026amp; revision guides [\u003ca title=\"See our other books on Law: study \u0026amp; revision guides\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Law:%20study%20\u0026amp;%20revision%20guides%20%5BLR%5D%22\"\u003eLR\u003c\/a\u003e], Intellectual property law [\u003ca title=\"See our other books on Intellectual property law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Intellectual%20property%20law%20%5BLNR%5D%22\"\u003eLNR\u003c\/a\u003e], Financial law [\u003ca title=\"See our other books on Financial law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Financial%20law%20%5BLNP%5D%22\"\u003eLNP\u003c\/a\u003e], International law of transport, communications \u0026amp; commerce [\u003ca title=\"See our other books on International law of transport, communications \u0026amp; commerce\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22International%20law%20of%20transport,%20communications%20\u0026amp;%20commerce%20%5BLBD%5D%22\"\u003eLBD\u003c\/a\u003e], Public international law [\u003ca title=\"See our other books on Public international law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Public%20international%20law%20%5BLBB%5D%22\"\u003eLBB\u003c\/a\u003e], International law [\u003ca title=\"See our other books on International law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22International%20law%20%5BLB%5D%22\"\u003eLB\u003c\/a\u003e], Legal skills \u0026amp; practice [\u003ca title=\"See our other books on Legal skills \u0026amp; practice\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Legal%20skills%20\u0026amp;%20practice%20%5BLAS%5D%22\"\u003eLAS\u003c\/a\u003e], Law \u0026amp; society [\u003ca title=\"See our other books on Law \u0026amp; society\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Law%20\u0026amp;%20society%20%5BLAQ%5D%22\"\u003eLAQ\u003c\/a\u003e], Systems of law [\u003ca title=\"See our other books on Systems of law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Systems%20of%20law%20%5BLAF%5D%22\"\u003eLAF\u003c\/a\u003e], Jurisprudence \u0026amp; general issues [\u003ca title=\"See our other books on Jurisprudence \u0026amp; general issues\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Jurisprudence%20\u0026amp;%20general%20issues%20%5BLA%5D%22\"\u003eLA\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46003084427544,"sku":"9781107567870","price":29.89,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107567870i.jpg?v=1696766310","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/the-intellectual-property-holding-company-tax-use-and-abuse-from-victorias-secret-to-apple-paperback-9781107567870","provider":"Freshly Printed Books","version":"1.0","type":"link"}