Transfer Pricing
1. Aufl. 2021
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7. Services
7.1. Description of the facts
7.1.1. Manufacturing
The Zeitgaist Production Private Limited Company (Myanmar) produces watches of the Fossa brand according to the specifications of Zeitgaist AG, which are specially adapted for the Asian market. This concerns in particular the production of the dial and hands. The corresponding market survey is carried out by Zeitgaist AG and used by ScienceLab AG in the design process. It is provided with all the raw materials and supplies for production. It does not assume production risks, such as sales or storage risks, the products are manufactured according to a predetermined pattern and are not developed in-house, it is neither the owner nor holder of the intangible assets which would be necessary for production, nor does it assume any marketing functions.
The Zeitgaist Production S. N. C. (Romania) and Zeitgaist Producción SRL (Mexico) also produce watches under the Fossa brand. Zeitgaist Production S. N. C. focuses on the European market and makes appropriate adjustments to the watches in accordance with the specifications of Zeitgaist AG. Zeitgaist Producción SRL adapts the watches specifically for the American market. Zeitgaist Pr...