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Inter-Company Transfer Marken-Lizenzen

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.

Inter-Company Transfer Brand Licensing

TP Week has a good article about brand licenses as part of inter company transfer pricing.

The whole issue is under pressure, just watch the debate in the UK for example about Starbucks.

Here are the four main questions to be considered:

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?

Answers and more here http://www.tpweek.com/Article/3118254/Brand-licensing-structures-and-challenges-from-a-German-perspective-.html

Guy Laroche lizenziert Diffusion Lines

Laut WWD hat Guy Laroche zwei Lizenzen an Ittierre SpA für niedrig-preisige Kollektionen vergeben.

Die Lizenzen sind für DOB und HaKa, sowie Leder-Accessoires. Das Lizenzgebiet umfasst Kontinental-Europa, Ost-Europa und der Mittlere Osten.
Start der Lizenz ist Herbst/Winter 2013.

Guy Laroche gehört YGM Trading Ltd, der auch Aquascutum gehört. Ittierre ist ebenfalls Lizenznehmer von Aquascutum und ehemaliger Lizenznehmer von Just Cavalli.