Geistiges Eigentum - Intellectual Property

Vögele, Alexander|Vögele, Alexander|Hernler-Henze, Daniela|Hervé, Yves|Hildebrandt, Mathias|Holdorf, Britta|Homont, Philip de|Koch, Matthias|Kurz, Lüder|Lambooij, Machiel|Masuch, Andreas|Mettenheimer, Konstantin|Möhlenkamp, Karen|Müller, Jens|Oswald, Mich

ISBN 10: 3406716016 / ISBN 13: 9783406716010

Published by C.H.Beck, 2021

About this Item

Zum WerkDie Verwertung immaterieller Werte in den vielfaeltigsten Formen gewinnt zunehmend eine dominierende Bedeutung fuer international taetige Unternehmen. Ein grosser Teil der Gewinne der international operierenden Unternehmen wird durch die Nutzung immater.

Seller Inventory # 204863121

Bibliographic Details

• Title: Geistiges Eigentum - Intellectual Property
• Publisher: C.H.Beck
• Publication Date: 2021
• ISBN 10: 3406716016
• ISBN 13: 9783406716010
• Binding: Gebunden
• Condition: New
• Seller catalogs:
  • Sozialwissenschaften/Recht/Wirtschaft

About this title

Synopsis

The exploitation of intangible values in the most diverse forms is increasingly gaining a dominant importance for internationally active companies. A large part of the profits of internationally operating companies are generated through the use of intangible assets, such as royalties and other remuneration. The OECD and also the Federal Ministry of Finance (including on the relocation of functions) and even the IDW (standards S1 and S5) have already taken up this topic, which underlines the growing importance. The financing systems formerly dominated in international tax planning have in the meantime lost importance due to restrictive taxation. Within the corporations, including the large globally operating family companies, tax planning (from transfer prices) is increasingly defined by forming derivatives from the results and cash flows of the intangibles, e.g. use of technologies and model series by other group companies, use of technical processes such as production processes, structuring of manufacturing, worldwide supply chains, Big data, information information technology etc., use of management methods such as know-how, best practice, use of brands such as trademark rights as well as other components of the brands, migration of intangible values such as sales, use and licensing. The impact on company values is extremely high, especially for companies such as Google, Microsoft, Oracle, Apple or SAP. Benefits at a glance:

• Compact introduction to the world of intangible values
• Commented by experienced practitioners
• With valuable practical instructions and many examples.
• With international background

To reissue

• Patents, licenses, concessions, film or trademark rights can be easily transferred to other legal entities and across state borders. As part of the BEPS project to combat harmful government tax practices (so-called Nexus approach), this should be prevented in the future and taxes are paid where value creation takes place. The newly introduced § 4 j EStG (expenses for rights transfers) regulates the taxation of rights at a minimum tax rate from 2018.

Target group for tax departments of internationally operating companies, auditors, tax consultants, German, Swiss and Austrian law firms, syndici of companies, financial administration.