Germany: Transfer pricing and intangible transactions

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Germany: Transfer pricing and intangible transactions

January 03 2012

Intangible transactions are one of the most challenging topics in the transfer pricing area, not only from a theoretical perspective but also because of the increasing number and size of the disputes regarding their recognition and valuation. Oliver Wehnert and Jakob Frotscher of Ernst & Young provide an outline of the major challenges in the identification and valuation of intangible assets

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Intellectual Property (December 2011)
more across site & shared bottom lb ros

More from across our site

Direct Tax
Audit And Fraud Investigation. Auditor Using Magnifying Glass
A taxing week: Waiving pillar two filing penalties a welcome yet sobering move
While it’s great that the OECD is alive to multinationals’ fears of being caught in a compliance trap, the ‘common understanding’ illustrates a worrying lack of readiness
Tom Baker, May 22 2026
Direct Tax
Isometric 3d render of blue horseshoe magnet pulling diverse crowd concept of social influence brand magnetism user acquisition recruitment strategy and audience growth
This week in tax: Tax partner headcount at large firms nearly doubles in 20 years
Rising demand for specialist expertise has fuelled the growth in tax partner headcounts, Cain Dwyer found; in other news, Switzerland has been urged to reconsider pillar two
Tom Baker, May 22 2026
Transfer Pricing
G7 flags
G7 backs pillar two SbS deal, opens pillar one dialogue
An OECD report on the taxation of the digital economy is expected by the end of 2026, according to the group of nations
Sam Sholli, May 21 2026
Direct Tax
Super yacht
How family offices are institutionalising the ownership of trophy assets
Trophy assets are evolving from personal indulgences to structured investments, prompting family offices to prioritise tax efficiency, governance discipline, and cross-border compliance
Jacopo Crivellaro, May 21 2026
Direct Tax
patrick mccormick resized.jpg
How to build a US private client practice, with Gunnercooke
As demand for complex, cross-border private client counsel spikes, Patrick McCormick sees opportunity in starting from scratch
Tom Baker, May 20 2026
Direct Tax
kpmg.jpg
KPMG embeds Anthropic AI tool to improve tax client outcomes
As part of an exclusive global alliance, KPMG will become one of Anthropic’s ‘preferred consultants’ for private equity
Sam Sholli, May 19 2026
Direct Tax
Supreme Court of India
Tiger Global risk in India: managing exposure across the lifecycle
In the second part of this series, the focus shifts to how taxpayers can manage ongoing risks across the lifecycle of cross-border structures
Ravish Bhatt, May 19 2026
Direct Tax
OECD building
Pillar two implementing countries agree to waive filing penalties
Jurisdictions have moved to ensure that multinationals are not punished for late GIR filings due to a lack of available filing portals or exchange relationships
Sam Sholli, May 18 2026
Direct Tax
hmrc.jpg
A taxing week: Welcome change ahead for UK tax adviser requirements
HMRC’s push for unified tax adviser registration won’t prevent every instance of improper conduct, but it is good for taxpayers and the UK’s reputation
Sam Sholli, May 15 2026
Direct Tax
netherlands
This week in tax: Greenberg Traurig loses case over faulty tax advice to Dutch DJ
Elsewhere, the UAE’s tax office has issued an update on registration penalties and two firms have been busy making lateral hires
Sam Sholli, May 15 2026
Gift this article