Gross/Strunk, Lizenzgebühren, 5th edition, Frankfurt am Main 2021, approx. 800 Pages
This book, written by two proven experts in license law (Michael Gross) and tax law (Günter Strunk), is the only one of its kind in the German-speaking world. It covers license royalty rates as they apply to intellectual property rights and brand, know-how and software copyright law. Gross and Rohrer provide calculation models, empirical values and proven clauses from actual contracts using Germany, the USA and Japan as examples. The reader can also get an overview on keeping balance sheets for licenses. In addition, licenses in national and international tax law are presented. The new edition considers the newest case law and literature ( e.g. IFRS, German yearly tax law from 2013, the issues of withholding taxes and of IP Boxes). There is no comparable book in Germany.