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This full-color book, which supports any classroom text, is
designed to assist in the understanding of key provisions of the
Internal Revenue Code and how those provisions interact and
generally flow. Visual aids, including graphic and color cues,
offer a step-by-step method to help analyze the tax consequences of
many transactions of everyday consequence to taxpayers. Visual
references show the interplay among rules and subparts of rules. In
some cases, applicable treasury regulations, revenue rulings, and
caselaw are also referenced. The visual format provides a
comprehensive overview, allowing students to review the subject
quickly prior to final exams.
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.
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.
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