Dr. Stephan Schnorberger

Partner

Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern

Dusseldorf

T + 49 211 3 11 16 0

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Biography

Dr. Stephan Schnorberger works for international businesses to facilitate cross-border activities in today's tax environment and to advocate the rule of law in transfer price controversies. Stephan also supports businesses by economic analysis and advocacy in competition matters such as business combinations, cartel damage cases and questions of abuse market power. Stephan is recurrently recognized as top advisor in international tax and transfer pricing on a global and national scale in industry rankings such as Euromoney Expert Guides, Wirtschaftswoche, Handelsblatt Research Institute, JUVE.

Practice Focus

Stephan focuses his practice on transfer pricing, business restructuring, supply chain modeling, international tax planning, high value audit defenses, complex tax litigation, competition and regulatory economics.

Representative Legal Matters

Advised on global transfer price review and planning by means of profit split.
Advised on strategic business model review to optimize customs and transfer pricing.
Represented clients on tax planning, transfer pricing and valuation for outbound transfer of intellectual property.
Litigated against exit taxation of reallocation of production.
Successful Federal Tax Court revision of lower court upholding of disclosure requests.
Successful tax court claim against transfer price adjustments of intercompany loan interests.
Successfully averted multilateral tax audit through tax court action.
Advised on valuation of compensation payments on pan-European restructuring of manufacturing and sales.
Advised on APAs and competent authority procedures within and beyond Europe.
Advised on audit defenses of inbound principal models, partnership and branch structures.

Professional Honors

The Best Lawyers in Germany 2022 edition for Tax Law since 2020
Recommended as Top Advisor 2020 for International Tax in key German financial magazine Wirtschaftswoche, survey in cooperation with Handelsblatt Research Institute Edition 32/2020
Best of the Best, Euromoney Expert Guide 2020
Recommended for Tax Controversy in Transfer Pricing, JUVE 2018
Germany Transfer Pricing Firm of the Year 2012, International Tax Review, May 2012
Germany Transfer Pricing Firm of the Year 2010, International Tax Review, May 2010

Professional Associations and Memberships

International Fiscal Association (IFA) - Member
Tax Bar Dusseldorf (Germany) - Member
Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. - Member

Admissions

German Tax Bar (1996)

Education

University of Nurmberg (Doctor of Business Administration) (1997)
Certified Tax Advisor (Steuerberater) (1996)
University of Nurmberg (M.B.A.) (1992)
Wayne State University (Master of Arts Economics) (1989)

Languages

English
French
German

Publications

Co-author (with Rabea Lingier and Florian Gimmler), "Steuerrechtsänderungen zu Verrechnungspreisen – Aktueller Stand März 2021" and "Changes in transfer pricing rules – Current status March 2021", Insight Plus, March 2021
Co-author, (with Rabea Lingier), "Germany - Chapter 7", The Transfer Pricing Law Review, Edition 4, August 2020
Co-author, (with Nils Etzig) "Verrechnungspreise in der Praxis nach dem ATAD-UmsG - Anmerkungen zum Referentenentwurf vom 24.3.2020", Betriebs-Berater, BB 30.2020, July 2020
Co-author (with Rabea Lingier), "Transfer Pricing Germany," Update 2020, Baker McKenzie EMEA Transfer Pricing Handbook, July 2020
Co-author, "Covid 19: Impact on (the Other) TP," Baker McKenzie Bloomberg Tax Special Report, April 2020

Author, "Steuerrechtliche Aspekte grenzüberschreitender Vertragsgestaltung - Lektion 11", 3rd edition, FORUM Institut für Management GmbH, July 2020
Co-author, "Changes in transfer pricing rules - 2020 Update", client alert Baker McKenzie, April 2020
Co-author, "Numerous changes of German transfer pricing rules - March 2019 Update," Baker McKenzie client alert, March 2019
Editorial, "Steuerplanung und Steuerpolitik im Post BEPS-Steuerwettbewerb," Betriebs-Berater 3.2019, January 2019
Author, "Funktionsverlagerung und Veräußerung immaterieller Wirtschaftsgüter: Führen Sofortveräußerung und Lizenzierung zur selben Gewinnrealisierung?," Der Steuerberater,
Edition 12, December 2018
Author, "Komplex und dynamisch: Im Digitalisierungszeitalter mit den Änderungen im Steuerrecht Schritt halten", DStR, Karriere Special Tax, Edition 42/2018
Author, "Transferring marketing authorizations as a result of Brexit: key tax considerations," Baker McKenzie' Insight, Lexology, September 2018
Commenter, "EU directive raises uncertainty over tax avoidance reporting duty," in TP Week, May 15, 2018
Author, "Tax Structuring Post BEPS", Best of the Best Expert Guides, April 2018
Author, "Risk assessment and management in a fast changing environment; dashboards for VP Tax; communication to the Board," Post-Bloomberg BNA Conference Debrief, April 2018
Author, "Steuergestaltung und Compliance im Zeitalter nach BEPS," Börsen-Zeitung, Edition 29, February 2018
Co-author, "Sweeping changes of German transfer pricing rules - January 2018 Update," Baker McKenzie client alert
Co-author, "Federal Council approves new law limiting royalty deductions," Baker McKenzie client alert
Author, "BEPS führt zu einer Mehrbelastung," JUVE Steuermarkt, February 2017, p. 21-22
Author, "Schöne neue Welt der internationalen Unternehmensbesteuerung?," Börsen-Zeitung, Edition 180, 17.9.2016
Author, "Bilateral and Multilateral Tax Audits in Europe: Are Taxpayers Defenseless?," Tax Notes International, Volume 84, No. 7, November 2016
Author, "A Broadening of the Case for Profit Split?," BBNA Global Transfer Pricing Conference, Paris, March 14/15, 2016
Author, "Permanent Establishments – Germany," Update March 2016, IBFD Online Collection
Author, "Germany’s Highest Tax Court and the Fundamentals of Arm’s-Length Analysis in a Treaty Context," BBNA Tax Management Transfer Pricing Report, Vol. 24, No. 6, July 23,
2015
Author, "The Seven Deadly Sins of Post-Acquisition IP Transfers," BNA Tax Management Transfer Pricing Report, Vol. 23 No. 18, Jan. 22, 2015
Author, "International Taxation of Permanent Establishments - Retro-active Implementation of the "Separate Entity Approach" from 2013 onwards, Bloomberg BNA Tax Planning
International European Tax Service, Volume 15, Number 7, July 2013
Author, "The OECD’s Project to Define Intangibles: A Case for Adhering to Fundamental Principles," Tax Management Transfer Pricing Report, April 5, 2012, Vol. 20, No. 23
Author, "Response to the Call for Public Consultation on the Draft Guidance Paper: Quantifying harm in actions for damages based on breaches of Article 101 or 102 of the TFEU;" Baker &
McKenzie Comments to the EU Commission, Sept. 30, 2011
Co-author, Baker & McKenzie "Comments on OECD WP6 Transfer Pricing Intangibles," August 1, 2011
Stephan frequently writes articles and speaks at tax conferences.

Presentations

Moderator, "Internationales Steuerrecht - Quellensteuer auf Lizenzen mit Inlandsbezug und Der Fremdvergleich bei der konzerninternen Finanzierung," 5. Frankfurter Steuerkongress,
Deutscher Fachverlag, October 2020
Moderator, "Internationales Steuerrecht - Jenseits des Fremdvergleichs und des AOA-Chaos oder höhere Ordnung?," 4. Frankfurter Steuerkongress, Deutscher Fachverlag, October 2019
Panelist, "Dispute Resolution Options," Global Transfer Pricing Summit Versailles, June 2019
Moderator, "Praxisfragen der Verrechnungspreisdokumentation," "Internationale Betriebsprüfungen," Verrechnungspreise in der Praxis, November 2018
Moderator, "Internationales Steuerrecht - Steuerplanung und internationale Steuergestaltungen nach BEPS," 3. Frankfurter Steuerkongress, Deutscher Fachverlag, October 2018
Moderator, "Transfer Pricing Controversy: Current court cases and controversy topics," EMEA Tax Dispute Resolution Conference, February 2018

Geschäftsführer: Dr. Alexander Wolff, Dr. Oliver Socher, Dr. Christian Vocke
Baker McKenzie Rechtsanwaltsgesellschaft mbH von Rechtsanwälten und Steuerberatern is registered with the Local Court of Frankfurt/Main (registered seat) HRB 123975. It is associated with Baker & McKenzie International, a Verein organized under the laws of Switzerland.