As EYEBizz reports, the Italian company Fashion Box has signed a brand license with Allison SpA for its brand Replay.
The license runs five years and covers sunglasses and corrective eyewear.
Product will be shown to the trade in March 2013 at Mido.
Previously the license had been at Marcolin.
Category: general
Gucci Fahrräder
Laut Licensemag hat Gucci eine Lizenz für Fahrräder vergeben, allerdings im Co-Branding.
Lizenznehmer ist die Italienische Firma Bianchi.
Zwei Räder sind geplant, ein Stadtrad in Weiß und ein Off-Road Rad in Schwarz.
Bei einem UVP von $14,000 wird es wohl ein Nischen-Produkt bleiben.
Gucci Bicycles
According to Licensemag, Gucci has licensed bicycles.
The licensee is Italian Bianchi
Two products are planed, a city bike in white and an off-road bike in black.
Retail prices are around $14,000.
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