Chapter

The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

John Mutti and Harry Grubert

in International Trade in Services and Intangibles in the Era of Globalization

Published by University of Chicago Press

Published in print June 2009 | ISBN: 9780226709598
Published online February 2013 | e-ISBN: 9780226709604 | DOI: http://dx.doi.org/10.7208/chicago/9780226709604.003.0004
The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

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This chapter investigates the impact of taxes on royalties and the transfer of the intangible assets of U.S.-based multinational corporations (MNCs) abroad. It describes the strategies of MNCs for relocating their intangible assets abroad and demonstrates how firms have interpreted two important tax regulations to create these new strategies. This chapter also discusses some successful tax-saving strategies of MNCs and explains the concepts of hybrid structures and cost-sharing agreements.

Keywords: taxes; royalties; intangible assets; multinational corporations; tax regulations; tax-savings strategies; cost-sharing agreements

Chapter.  11316 words.  Illustrated.

Subjects: International Economics

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