Transfer Pricing Forum -- Intangible Property
15 December 2010
By Dr. Alexander Voegele and Philip de Homont
In the December 2010 edition of BNA International's Transfer Pricing Forum, NERA Special Consultant Dr. Alexander Voegele and Economic Analyst Philip de Homont explore a number of transfer pricing issues affecting intangible property in Germany. The authors begin by discussing how intangible property transfers have become a significant area of focus for the German tax administration. They then examine specific German legislation governing the transfer pricing aspects of intangible property and describe what is considered intangible property under German law. The article concludes with a discussion on whether an enterprise has the right under German law to share in the return from an intangible property to which it only makes cash contributions.
