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Digitalisierung von Geschäftsmodellen – Auswirkung auf IP und Verrechnungspreisstruktur

  • Richard Schmidtke
Chapter

Zusammenfassung

Most “things,” from alarm clocks to Zambonis, the human body included, have long operated largely “dark,” with their location, position, and functional state unknown or even unknowable. No longer, thanks to the Internet of Things (IoT), a suite of technologies and associated business processes that allow us to track and count, observe and identify, evaluate and act in circumstances heretofore effectively invisible and beyond reach.

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Literaturverzeichnis

  1. DuPont de Nemours, I.E. & Co vs. United States (1979).Google Scholar
  2. Holdowsky, Jonathan/Mahto, Monika/Raynor, Michael E./Cotteleer, Mark (2015): Inside the Internet of Things (IoT), Deloitte University Press.Google Scholar
  3. OECD (2017): Verrechnungspreisleitlinien für Multinationale Unternehmen, Tz. 2.107.Google Scholar
  4. Raynor, Michael E./Cotteleer, Mark (2015): The more things change: Value creation, value capture, and the Internet of Things, Deloitte Review Issue 17.Google Scholar
  5. Vuori, Timo O./Huy, Quy N. (2015): Distributed Attention and Shared Emotions in the Innovation Process: How Nokia Lost the Smartphone Battle, Administrative Science Quarterly, S. 1–43, Johnson Cornell University.Google Scholar

Copyright information

© Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature 2019

Authors and Affiliations

  1. 1.DeloitteMünchenDeutschland

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