English to German Law/Patents Law: Taxation & Customs

Kontext: The OECD Guidelines are intended to ensure that taxpayer clearly reflect income attributable to controlled transactions, and to prevent avoidance of taxes with respect to such transactions. As stated previously, the standard applied in determining the true taxable income of a ***controlled taxpayer*** is that of a taxpayer dealing at arm's length with an ***uncontrolled taxpayer***. That is, the results of a controlled transaction must be consistent with the results that would have been realized if uncontrolled taxpayers had engaged in the same transaction under the same circumstances.

In dem Text geht es darum, dass eine deutsche Firma einer schweizer Firma Lizenzen in Bezug auf ihre geistigen Eigentumsrechte erteilt und dann von der schweizer Firma wiederum Lizenzen für die Nutzung dieses gesitigen Eigentums erhalten hat, wohlgemerkt zu marktüblichen Preisen.

Wer weiß, was genau ein "controlled" bzw. "uncontrolled taxpayer ist.