Die Behandlung immaterieller Werte im Rahmen des Fremdvergleichsgrundsatzes

From patents and trademarks to know-how – intangible assets are a key value driver for multinational enterprises, yet they also present enormous challenges for cross-border tax practice. In particular, the arm's length principle reaches its limits here. The OECD addressed this in the BEPS Project, introducing a paradigm shift through the DEMPE concept. This thesis analyzes the definition and attribution of intangible assets under the OECD Transfer Pricing Guidelines as well as from a domestic-law perspective. Building on its own framework, it critically assesses the DEMPE concept and develops reform proposals for a practicable allocation of profits – for academia, tax advisory practice and tax administrations.