Verrechnung von Marken im Konzern : eine empirische Analyse zur Ermittlung umsatzabhängiger Markenlizenzpreise mit der äußeren Preisvergleichsmethode

According to the dealing at arm’s length principle, the price of goods transferred or services within MNE groups should be determined by the market forces. The requirement for this, is that the market prices for such goods or services are known or can be determined. However, market prices are only available if the goods transferred and services provided by MNE groups are the subject of business transactions within associated enterprises or between third parties. Even if market transactions exist that are similar to transactions within multinational enterprises, the arm’s length principle ca...