Martin Schmitt – författare

Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm’s length principle as is required internationally for transfer pricing purposes.

The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system.

This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in theworld of intangibles.

Das Internet ist das dominante Kommunikationsmedium des 21. Jahrhunderts. Nicht zuletzt die Ereignisse um die Enthüllungen von Edward Snowden haben gezeigt, dass es sich zu einem Netzwerk der Freiheit wie auch der Überwachung entwickelt hat.Wo aber liegen seine Ursprünge? Martin Schmitt bietet eine dringend notwendige Neueinordnung der Geschichte des Internet, indem er dessen Entstehung in den USA von 1967-1975 historisiert. Er verdeutlicht, wie das Internet als kybernetisches System im Kalten Krieg zwischen Gegenkultur, Wissenschaft und Militär konzipiert wurde und dass es von Anfang an sowohl emanzipatorische wie auch überwachende Tendenzen bediente.Erst durch den Blick auf seine Geschichte kann die Wirkungsweise des Internet in der Gegenwart verstanden werden.