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Calculating Planning Data and Its Plausibility

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Marc C. Hübscher

    (Deloitte GmbH)

  • Björn Heidecke

    (Deloitte GmbH)

Abstract

The valuation of intangibles is discussed in the literature and by practitioners for transfer pricing purposes, whereby the emphasis is very often placed on deriving and determining the capitalization rate and selecting the method. One rarely finds, however, any comprehensive discussion on the assessment of the planning calculations in the literature. This is especially surprising as planning data has a significant influence on the results of the valuation. This chapter provides an overview of plausibility checking of planning data and the requirements associated with this. The considerations of the OECD on ex post adjustments of ex ante values are also presented in this connection.

Suggested Citation

  • Marc C. Hübscher & Björn Heidecke, 2021. "Calculating Planning Data and Its Plausibility," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 345-353, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_20
    DOI: 10.1007/978-3-319-73332-6_20
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