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.
CITATION STYLE
Vlcek, W. (2017). Multinational Corporations and the Digital Economy. In Offshore Finance and Global Governance (pp. 43–70). Palgrave Macmillan UK. https://doi.org/10.1057/978-1-137-56181-7_3
Mendeley helps you to discover research relevant for your work.