소장자료
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| 005 | 20181113093243▲ | ||
| 007 | ta ▲ | ||
| 008 | 170619s2017 enka b 001 0 eng c▲ | ||
| 010 | ▼a2017029642▲ | ||
| 020 | ▼a9781107128262 (hbk.)▲ | ||
| 035 | ▼a(KERIS)REF000018411378▲ | ||
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| 043 | ▼an-us---▲ | ||
| 050 | 0 | 0 | ▼aKF6428.I5▼bM349 2017▲ |
| 082 | 0 | 0 | ▼a343.7306/7▼223▲ |
| 084 | ▼a343.067▼2부산대 동양관계항목전개표▲ | ||
| 090 | ▼a343.067▼bM225i▲ | ||
| 100 | 1 | ▼aMaine, Jeffrey A.▲ | |
| 245 | 1 | 4 | ▼aThe intellectual property holding company :▼btax use and abuse from Victoria's Secret to Apple /▼cJeffrey A. Maine, Xuan-Thao Nguyen.▲ |
| 260 | ▼aCambridge, UK :▼bCambridge University Press,▼c2017.▲ | ||
| 300 | ▼avi, 301 p. :▼bill. ;▼c24 cm.▲ | ||
| 490 | 0 | ▼aCambridge intellectual property and information law▲ | |
| 504 | ▼aIncludes bibliographical references and index.▲ | ||
| 505 | 0 | ▼a1. 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 IP 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.▲ | |
| 520 | ▼a"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"--Provided by publisher.▲ | ||
| 520 | ▼a"The laws of taxation are comparable to the rules of a complex game, such as poker. Like poker, "playing" tax is about winning, or at least keeping, money. The seriousness of either game depends on the size of the stakes and whether the player can afford to lose. It is, after all, only money. But there remains one crucial difference: unlike poker, one cannot fold or opt out of the tax game. We are all obliged to play"--Provided by publisher.▲ | ||
| 650 | 0 | ▼aLicense agreements▼xTaxation▼xLaw and legislation▼zUnited States.▲ | |
| 650 | 0 | ▼aCorporations▼xTaxation▼xLaw and legislation▼zUnited States.▲ | |
| 650 | 0 | ▼aHolding companies▼xTaxation▼xLaw and legislation▼zUnited States.▲ | |
| 653 | ▼aIntellectual property holding companies▲ | ||
| 700 | 1 | ▼aNguyen, Xuan-Thao N.▲ |
The intellectual property holding company :tax use and abuse from Victoria's Secret to Apple
자료유형
국외단행본
서명/책임사항
The intellectual property holding company : tax use and abuse from Victoria's Secret to Apple / Jeffrey A. Maine, Xuan-Thao Nguyen.
발행사항
Cambridge, UK : Cambridge University Press , 2017.
형태사항
vi, 301 p. : ill. ; 24 cm.
서지주기
Includes bibliographical references and index.
내용주기
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 IP 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.
요약주기
"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"--Provided by publisher./"The laws of taxation are comparable to the rules of a complex game, such as poker. Like poker, "playing" tax is about winning, or at least keeping, money. The seriousness of either game depends on the size of the stakes and whether the player can afford to lose. It is, after all, only money. But there remains one crucial difference: unlike poker, one cannot fold or opt out of the tax game. We are all obliged to play"--Provided by publisher./
주제
ISBN
9781107128262 (hbk.)
청구기호
343.067 M225i
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