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Verrechnungspreise fuer die Nutzung von geistigem Eigentum im Business-to-Business Markt am Beispiel der Automobilzulieferindustrie
Hardcover
Series: Internationale Steuerlehre, Steuerrecht Und Wirtschaftspruef, Book 15
Business GeneralInvesting & FinancePersonal Finance
ISBN13: 9783631892053
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jun 6 2023
Pages: 382
Weight: 1.33
Height: 0.88 Width: 5.83 Depth: 8.27
Language: German
Die Festlegung von Verrechnungspreisen zwischen international verbundenen
Unternehmen gewinnt zunehmend an Bedeutung. So befasst sich nahezu jede
Betriebsprüfung bei Unternehmen mit Geschäftsbeziehungen zu verbundenen
Unternehmen im Ausland mit der Angemessenheit der gewählten Verrechnungspreise. In
diesem Zusammenhang erhalten die Verrechnungspreise für die Nutzung von geistigem
Eigentum eine besondere Aufmerksamkeit.
Das Werk behandelt die Methodik zur Festlegung von Verrechnungspreisen für die Nutzung
von geistigem Eigentum. Dabei wird der Fokus auf die Verrechnungspreisthematik im
Business-to-Business Markt gelegt. Diesbezüglich werden insbesondere die
Verrechnungspreise für Produkt- und Prozessinnovationen sowie Marken behandelt und
gezielte Handlungsempfehlungen gegeben.
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