The valuation of goods and services in tax law encounters considerable problems when monetary transactions cannot be used for this purpose. The valuation methods employed by the courts and tax authorities are often criticized from a business perspective. There is also significant susceptibility to dispute in determining value. Based on a fundamental discussion of the valuation problem under tax law, Dr. rer. pol. Christoph Löffler, LL.M., StB, develops a framework from which he analyzes materially significant areas of value determination in the currently applicable tax law in a comparative manner. From this analysis, he proposes starting points for potential alternative solutions.