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Erschienen in:
Globalisation and the Tax Nomad Kapitel lesen Erstes Kapitel lesen

2017 | OriginalPaper | Buchkapitel

Multinational Corporations and the Digital Economy

verfasst von : William Vlcek

Erschienen in: Offshore Finance and Global Governance

Verlag: Palgrave Macmillan UK

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Abstract

The function of intellectual property (IP) in the practices of the corporate tax nomad is the central theme for this chapter. It begins by explaining the nature of IP with the use of several examples. Vlcek shows that IP itself can be nomadic and then presents several examples where corporate tax nomads used their IP to minimise corporate income tax.

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Vorheriges Kapitel Sovereignty and the Tax Nomad
Nächstes Kapitel A Collective Response to the Tax Nomad
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Metadaten
Titel
Multinational Corporations and the Digital Economy
verfasst von
William Vlcek
Copyright-Jahr
2017
Buch
Offshore Finance and Global Governance

Print ISBN: 978-1-137-56180-0

Electronic ISBN: 978-1-137-56181-7

Copyright-Jahr: 2017

DOI
https://doi.org/10.1057/978-1-137-56181-7_3

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