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What Is Different?: Intangibles in the Mid-Market

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Intangibles in the World of Transfer Pricing

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Abstract

This chapter deals with the specific characteristics of the mid-market sector and its impact on the transfer pricing of intangibles. The specifics of mid-market enterprises are outlined as an introduction. Based on this, internationalization strategies and how intangibles are dealt with in the mid-market sector are discussed and explained from a transfer pricing perspective. Finally, an illustration of the impact of mid-market characteristics on the determination of transfer prices for intangibles within a factual arm’s length test and within a hypothetical arm’s length test is given. Moreover, the problems and valuation issues are discussed and guidance is offered on how to deal with them in practice.

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Notes

  1. 1.

    See Gantzel (1962), p. 7, Berlemann and Jahn (2014), p. 23.

  2. 2.

    See EU (2003 (1)), p. L 124/39.

  3. 3.

    See Institut für Mittelstandsforschung (2015), p. 4.

  4. 4.

    See Berlemann and Jahn (2014), p. 23.

  5. 5.

    See Weber and Kabst (2000), p. 17 ff.

  6. 6.

    See Baumhoff et al. (2012), pp. 676–680.

  7. 7.

    See Vögele et al. (2015), pp. 1282–1284.

  8. 8.

    See Sennewald (2018), Steuerliche Risiken der Ausweitung des Betriebsstättenbegriffs, p. 68 ff, in: Lüdicke, Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt.

  9. 9.

    See Baumhoff et al. (2012), pp. 173–178, Jacobs (2016), pp. 680–685.

  10. 10.

    See Administrative Guidelines (2010), note 204.

  11. 11.

    See Administrative Guidelines (2010), note 205.

  12. 12.

    See Administrative Guidelines (2010), note 213.

  13. 13.

    IDW Praxishinweis (2014), IDW FN (2014), 282, hereinafter “IDW PH 1/2014”.

  14. 14.

    See IDW PH 1/2014, note 2.

  15. 15.

    See IDW PH 1/2014, note 26.

  16. 16.

    See IDW PH 1/2014, note 13.

  17. 17.

    See IDW PH 1/2014, note 17.

  18. 18.

    See IDW PH 1/2014, note 18.

  19. 19.

    See IDW PH 1/2014, note 20.

  20. 20.

    In German: tatsächlicher Fremdvergleich.

  21. 21.

    See IDW S 5, note 30.

  22. 22.

    IDW S 5, note 31–32.

  23. 23.

    See IDW S 5, note 33–36.

  24. 24.

    IDW S 5, note 37–40.

  25. 25.

    See IDW S 5, note 41.

  26. 26.

    See Administrative Guidelines (2010), note 63.

  27. 27.

    See Reichl (2013), p. 155–157.

  28. 28.

    IDW PH 1/2014, note 15.

  29. 29.

    BStBl. I 2008, p. 1680.

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Authors and Affiliations

  1. PSP, Munich, Germany

    Alexander Reichl

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  1. Alexander Reichl
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Correspondence to Alexander Reichl .

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Editors and Affiliations

  1. Deloitte GmbH, Hamburg, Germany

    Björn Heidecke  & Marc C. Hübscher  & 

  2. Deloitte GmbH, Munich, Germany

    Richard Schmidtke

  3. Deloitte GmbH, Frankfurt am Main, Germany

    Martin Schmitt

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Reichl, A. (2021). What Is Different?: Intangibles in the Mid-Market. In: Heidecke, B., Hübscher, M.C., Schmidtke, R., Schmitt, M. (eds) Intangibles in the World of Transfer Pricing. Springer, Cham. https://doi.org/10.1007/978-3-319-73332-6_5

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