The intellectual property holding company: tax use and abuse from Victoria's Secret to Apple
- New York: Cambridge University Press, 2017.
- vi,301p.
- Cambridge intellectual property and information law .
9781107128262 (Hardback)
License agreements -Taxation -Law and legislation -United States Corporations -Taxation -Law and legislation -United States Holding companies -Taxation -Law and legislation -United States Corporate social responsibility International tax planning Intellectual property holding companies The Delaware gift to corporations The domestic IP holding company's structure and phantom Domestic tax havens : exploring solutions Key incentives to created foreign IP holding companies International structures used by Apple and other multinational companies Government barriers to intellectual property income shifting and their (In)effectiveness Foreign tax havens: exploring solutions to intellectual property income shifting offshore Final thoughts on IP holding companies and corporate social responsibility