TP Week hat einen ganz guten Artikel zum Thema Marken-Lizenzen im Inter-Company Transfer Pricing.
Das beliebte Steuermodell zur Abschöpfung von Gewinnen aus Hochsteuer-Ländern und zum Transfer in Niedrig-Steuerländer gerät immer mehr unter Druck. Insofern kommt der Artikel zur rechten Zeit. Hier die vier Fragen aus dem Artikel:
1. Tax deductibility of license fees: Are license fees, paid for the use of trademarks, tax deductible by a German based company if the trademark is equal to the group name and, if so, under which conditions? 2. Reason for license payments: Does the exhaustion doctrine need to be applied for intercompany transactions?
3. Determination of the brand value: Are there major differences between international brand valuation standard (ISO 10668) and the specific German brand valuation standard (IDW S5)?
4. Appropriateness of the license fee: Will rules of thumb for the determination of the appropriateness of a license fee-rate be recognised by German tax authorities in the light of the http://www.oecd.org/ctp/transferpricing/46987988.pdf OECD discussion draft for intangibles?
Antworten und mehr unter http://www.tpweek.com/Article/3118254/Brand-licensing-structures-and-challenges-from-a-German-perspective-.html.