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Intellectual Property from a Customs Perspective

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Bettina Mertgen

    (Deloitte)

  • Philipp Hamann

    (Deloitte)

Abstract

This chapter describes the treatment of intellectual property under customs law, and the interaction between customs and transfer pricing. The reader is first introduced to the basics of customs law and customs valuation. The governing principles and valuation methods are explained. It is then discussed under what circumstances royalties, license fees and the transfer of ownership of an intellectual property right are subject to customs duties. Subsequently, it illustrates what potential significance transfer pricing has for the customs treatment of transactions between related parties. The reader learns to what extent transfer pricing documentation can be helpful for customs purposes. Finally, it sets out the preconditions for the eligibility of transfer pricing methods and transfer pricing documentation for customs valuation.

Suggested Citation

  • Bettina Mertgen & Philipp Hamann, 2021. "Intellectual Property from a Customs Perspective," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 705-721, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_46
    DOI: 10.1007/978-3-319-73332-6_46
    as

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