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Profit Shifting and Multinationals’ Use of Intrafirm Patent Transfers
In the modern globalized economy, multinational companies (MNCs) can conduct business in markets across the world quickly and efficiently. However, one byproduct of a globalized economy is that multinationals are often able to shift their profits to subsidiaries across jurisdictions in order to minimize their overall tax burden. A common mechanism for profit shifting, and the focus of this blog post, is transferring the ownership of intellectual property (IP). Transferring patents, trademarks and copyrights across a corporate ownership tree allows MNCs to book profits in the jurisdictions with the lowest applicable taxes.
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