Intangibles in the World of Transfer Pricing

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 Director with Deloitte Germany (Hamburg) with a focus on intangible assets transactions, business model optimizations, profit splits and economic modeling. He develops tax and transfer pricing learnings in-house and for multinational. 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. Björn teaches Transfer Pricing at the Internal University of the German Tax Authorities.Dr. Marc C. 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 intangible and tangible 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 and co-edits the German Journal for Business Ethics. Marc teaches controlling and leadership at the University of Ulm as well as Göttingen and holds memberships of the Verein für Socialpolitik and the Deutsche Gesellschaft für Philosophie.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. Richard teaches transfer pricing at the Business School Mannheim, the Catholic University Eichstätt-Ingolstadt and at the Internal University of the German Tax Authorities.Martin Schmitt has a broad international education in economics and business administration having graduated from London School of Economics and Political Science (LSE) and University of Mannheim and having also studied at ESSEC in Paris (MBA program) and at UFRJ in Rio de Janeiro. Martin is a Transfer Pricing Partner with Deloitte Germany (Frankfurt) since 2015 having previously worked as Transfer Pricing Director in NYC. Martin specializes in cross-border tax planning for international groups, with an emphasis on transfer pricing structuring and litigation support. Martin also concluded one of the first MAPs between Germany and the US in line with the revised DTT dating 2008.