Geistiges Eigentum - Intellectual Property

About the Work (Preliminary Edition) The exploitation of intellectual property in its various forms is becoming increasingly significant for internationally operating companies. A large portion of the profits of these global enterprises is generated through the use of intellectual property, for example, through licensing fees and other compensations. The OECD and the Federal Ministry of Finance have already addressed this issue, highlighting its growing importance. The financing systems that previously dominated international tax planning have lost significance due to restrictive taxation. Within corporations, including large globally operating family businesses, tax planning through transfer pricing is becoming more prevalent.