Transfer Pricing and Intangible Assets Valuation

Über den Autor

Dr. Björn Heidecke studied Economics (Diploma) and Vocationomics (Diploma) at Kiel University. He holds a PhD in economics from Chemnitz University. Björn is a Transfer Pricing Senior Manager with Deloitte Germany (Hamburg) with a focus on intangible assets transactions, business model optimizations, profit splits and economic modeling. He publishes frequently in national and international Journals on Transfer Pricing and related matters. He is co-editor on a handbook on Transfer Pricing and Relocation of Functions. He is an alumnus of the Hanns Martin Schleyer foundation and a member of the Deutsche Gesellschaft für ökonomische Bildung. Dr. Marc Hübscher studied Business Administration (Diploma) and Vocationomics (Diploma) at Oldenburg University. He holds a PhD in economics from Oldenburg University. Marc is a Partner with Deloitte Germany (Hamburg) in the Financial Advisory team responsible for Valuation and Modeling. His expertise comprises business valuation and business modeling, valuation of assets, purchase price allocations as well as modeling of integrated corporate planning tools for both strategic and financial investors. He has advised clients at the interface of transfer pricing and valuation. He publishes frequently on valuation as well as business ethics. He is member of the Verein für Socialpolitik. Dr. Richard Schmidtke studied economics (Diploma) in Munich and Toulouse and holds a PhD in economics from the University of Munich. Furthermore, he holds a Master in Accounting and Taxation from the Business School Mannheim and is a CFA Charterholder. Richard is a certified German tax advisor. He is a Transfer Pricing Partner with Deloitte (Munich). Richard has advised clients on IP transfer pricing planning, business model optimization and transfer pricing documentation work. Richard has published various articles in national and international tax and transfer pricing journals. Most of his publications deal with business restructurings, compensation payments and IP migration topics. He is also co-author of the German chapter in the IBFD Book on Transfer Pricing and Business Restructuring and the related internet database, and co-editor on a handbook on Transfer Pricing and Relocation of Functions. Martin Schmitt has a broad international education in economics and business administration having graduated from LSE and the University of Mannheim and having also studied in Paris (MBA program) and Rio de Janeiro. Martin is a Transfer Pricing Partner with Deloitte Germany (Frankfurt). Martin specializes in cross-border tax planning for international groups, with an emphasis on transfer pricing structuring and tax-efficient planning. Martin also concluded one of the first MAPs between Germany and the US in line with the revised DTT dating 2008.