丸善のおすすめ度
【知的財産持株会社 ビクトリア・シークレット事件からアップル事件における租税目的の利用】
The Intellectual Property Holding Company (Cambridge Intellectual Property and Information Law)
Maine, Jeffrey A.,
Nguyen, Xuan-Thao
著
発行年月 |
2017年12月 |
---|
|
出版国 |
アメリカ合衆国 |
---|
言語 |
英語 |
---|
媒体 |
冊子 |
---|
装丁 |
hardcover |
---|
|
ページ数/巻数 |
310 p. |
---|
|
|
ジャンル |
洋書/社会科学/法学/知的財産法 |
---|
|
|
ISBN |
9781107128262 |
---|
|
商品コード |
1024432859 |
---|
|
|
|
本の性格 |
学術書 |
---|
|
新刊案内掲載月 |
2017年09月 |
---|
|
商品URL
| https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1024432859 |
---|
内容
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.