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The Intellectual Property Holding Company : Tax Use and Abuse from Victoria's Secret to Apple. 知的財産を所持する会社
・ISBN 978-1-107-12826-2 2017 hard GB£ 109.00
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お気に入り
★★★
・ISBN 978-1-107-56787-0 2019 paper GB£ 32.00
¥10,137.- (税込) ※(※)価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-1-316-41460-6
| 著者・編者 | Maine, Jeffrey A. / Nguyen, Xuan-Thao, |
|---|---|
| シリーズ | Cambridge Intellectual Property and Information Law |
| 出版社 | (Cambridge U. Pr., UK) |
| ページ数 | 310 pp. |
| 言語 | ENG |
| ニュース番号 | <639-1460 639-P2539> |
解説
Many 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.