Cambridge Intellectual Property and Information Law

Cambridge Intellectual Property and Information Law

Maine, Jeffrey A; Nguyen, Xuan-Thao

Cambridge University Press

12/2017

310

Dura

Inglês

9781107128262

15 a 20 dias

This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.
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.