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UID:20250422T143902EDT-7725ZW6Jrp@132.216.98.100
DTSTAMP:20250422T183902Z
DESCRIPTION:Devan Mescall\n\nProfessor at the Edwards Enhancement Chair in 
 Business \n	Ph.D. (University of Waterloo) Chartered Accountant (Canadian I
 nstitute of Chartered Accountants) MPAcc (University of Saskatchewan)\n\nI
 ntellectual Property Law Firm Networks and Tax Haven Strategies \n\nDate: 
 Friday\, April 11\, 2025\n	Time: 10:30 AM – 12:00 PM\n	Location: Bronfman bu
 ilding\, Room 310\n\n\nAbstract\n\nWe explore the network role of intellec
 tual property (IP) law firms in proliferating tax haven strategies for the
 ir corporate clients. In examining patent assignment filings from the U.S.
  Patent and Trademark Office (USPTO)\, we reliably identify IP law firms\,
  known for protecting client IP value\, advising client companies on assig
 ning patents to tax havens. Results from our network analysis imply that c
 ompanies assigning patents to tax havens are abnormally clustered through 
 law firm links relative to a random network. We provide strong\, robust ev
 idence that companies are more likely to assign patents to tax havens if t
 hey are linked through law firms to another company doing the same. Import
 antly\, we find that IP law firms develop distinctive tax haven strategies
  evident in the variation in preferred tax havens across different law fir
 ms. However\, other results imply that the network role that law firms pla
 y in disseminating tax haven strategies subsides after Exchange of Informa
 tion agreements are reached between tax havens and companies’ home countri
 es. Economically\, we estimate that an average company can save approximat
 ely $366 million in cash taxes after assigning patents to tax havens. Our 
 research has timely implications for tax authorities worldwide eager to co
 mbat IP-related income shifting and demonstrates the importance of global 
 tax transparency initiatives to constraining companies from exploiting tax
  havens to lower their tax burdens.\n
DTSTART:20250411T143000Z
DTEND:20250411T160000Z
LOCATION:Room 310\, Bronfman Building\, CA\, QC\, Montreal\, H3A 1G5\, 1001
  rue Sherbrooke Ouest
SUMMARY:Accounting Academic Area Workshop Series: Devan Mescall
URL:/desautels/channels/event/accounting-academic-area
 -workshop-series-devan-mescall-364688
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