Intellectual Property Holding Company
-10%
portes grátis
Intellectual Property Holding Company
Tax Use and Abuse from Victoria's Secret to Apple
Nguyen, Xuan-Thao; Maine, Jeffrey A
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.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
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.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
