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.

The Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple (Cambridge Intellectual Property and Information Law)

Nguyen, Xuan-Thao

Maine, Jeffrey A.

Intellectual Property

Cambridge University Press

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.

This Guide book does not teach substantive tax law, which constantly changes, but rather the language of tax, which largely remains constant. Thus, a student who learns how to read the Internal Revenue Code effectively will be able to understand each new tax reform. To that end, A Student’s Guide to the Internal Revenue Code:
<li> Examines statutory organization and language; 
</li>
<li> Introduces basic tax constants to provide a frame of reference from which to view tax law, no matter what future tax reform might bring; 
</li>
<li> Teaches how to use and research the cases, regulations, and Internal Revenue proclamations; 
</li>
<li> Provides numerous problems and exam questions which students can use to test their ability to apply the language of the Internal Revenue Code; and 
</li>
<li> Provides sample answers to problems and exams for students to monitor their progress.</li>

A Student's Guide to the Internal Revenue Code

Gershon, I. Richard

Tax Law

LexisNexis

Understand the tax considerations, on a comparative basis, for all forms of traditional and emerging intellectual property. 
As the boundaries of intellectual property expand, the associated tax consequences from the creation, development, acquisition or sale, licensing, and protection of IP become significant considerations in the management of corporate assets. Intellectual Property Taxation: Transaction and Litigation Issues gives you the intellectual property taxation knowledge necessary to successfully counsel your clients in business transactions that will directly affect their short- and long-term business goals. 
Intellectual Property Taxation: Transaction and Litigation Issues is the only treatise of its kind that considers on a comparative basis the tax implications of major business transactions involving both traditional and emerging forms of intellectual property. The authors’ analyses strike a perfect balance by explaining technical tax considerations and how they relate to the complexities of intellectual property transactions. Topics include: 
--Intellectual property holding companies, research and development limited partnerships, and cost-sharing arrangements for intellectual property. --Taxation of emerging forms of intellectual property assets, such as domain names and web contents. --Tax treatment of damages, settlement awards, and litigation costs in intellectual property litigation. --New tax regulations governing intellectual property development costs. --Tax treatment of software development, acquisitions, and transfers. --Tax treatment of charitable gifts of IP. --Federal and state tax treatment of e-commerce transactions, including sales of online music, digital contents, and software. --International tax rules governing intellectual property development, acquisitions, licenses, and transfers. In addition, this treatise provides charts and detailed explanations of state taxation of online transactions such as online sales and licensing of goods and software, digital music and services, and web site development.

Intellectual Property Taxation: Transaction and Litigation Issues

Nguyen, Xuan-Thao N.

Bna Books

See the best price to sell, buy, or rent books by Maine, Jeffrey A.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Maine, Jeffrey A.

See the best price to sell, buy, or rent books by Maine, Jeffrey A.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

The Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple (Cambridge Intellectual Property and Information Law)

The Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple (Cambridge Intellectual Property and Information Law)

A Student's Guide to the Internal Revenue Code

Intellectual Property Taxation: Transaction and Litigation Issues