DEMPE
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The concept DEMPE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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DEMPE
Resource Information
The concept DEMPE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- DEMPE
45 Items that share the Concept DEMPE
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- Aktuelle Entwicklungen bei den Verrechnungspreisen
- Amazon and the others : is "lex retro non agit" still alive? Static and dynamic interpretation and application of tax treaties and additional materials
- Application of the DEMPE concept in the pharmaceutical industry
- Aspekte zur Verrechnung von Dienstleistungsmarken im Konzern
- Australian Taxation Office audit focus on arrangements involving intangibles
- Calculating royalty income for German-registered IP
- Ceny transferowe w czasach kryzysy
- Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years
- Control over risk, DEMPE functions, and the remuneration of R&D service providers
- DEMPE functions and the RACI concept : more clarity or confusion ahead?
- DEMPE-Funktionen und wirtschaftliches Eigentum an immateriellen Werten - Plädoyer für eine differenzierte Betrachtung
- Das DEMPE-Konzept gem. Paragr. 1 Abs. 3c AStG n. F. : steigende Dokumentationsanforderungen an den Steuerpflichtigen
- Das DEMPE-Konzept in der praktischen Umsetzung : Besteuerung digitalisierter Geschäftsmodelle
- Die Besteuerung immaterieller Werte in multinationalen Unternehmensgruppen : eine Analyse des Referentenentwurfs für ein ATADUmsG
- Die Reform des Sec. 1 AStG - Ergänzende Anmerkungen zu Greil/Saliger, ISR 2021, 30ff
- Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
- El análisis de comparabilidad post-BEPS en precios de transferencia : una visión sobre las operaciones vinculadas con activos intangibles
- Grappling with DEMPEs in the trenches : trying to give it the meaning it deserves
- Hard-to-value intangibles and the pricing of uncertainty
- ISR Global Transfer Pricing News
- Inländische Abzugsteuern bei extraterritorialen Lizenzvergütungen - Überlegungen zur Bestimmung der Steuern der Höhe nach
- Intangible transactions and profit allocation in the semiconductor industry
- Intangible-related profit allocation within MNEs based on key DEMPE functions : selected issues and interaction with Pillar One and Pillar Two of the digital debate
- Intangibles : the new frontier
- Intercompany licensing of intangibles - a comparative global outlook
- Neuregelung der Besteuerung immaterieller Werte im internationalen Kontext nach Paragr. 1 Abs. 3c AStG – Ist die Umsetzung des DEMPE-Konzepts gelungen?
- New circular on the application of the arm’s length principle issued by the Federal Ministry of Finance : commitment to OECD Guidelines
- New draft transfer pricing legislation at a glance : a step towards the OECD
- Nutzung von Intellectual Property im Lichte des DEMPE-Funktionskonzepts
- On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines : risk and post-BEPS problems for the arm’s length principle
- Pillar One and Pillar Two : a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard?
- Practical implications for the interpretation of the DEMPE concept : the l'Oréal India Pvt Ltd case
- Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
- Seeing the full picture
- Services or intangible property transfer? - Senior technical & management personnel transfers
- Shapley value : a fair solution to the value creation puzzle in transfer pricing?
- Shock to the system : key international tax issues associated with supply chain disruption
- Ten questions on the OECD's DEMPE concept
- The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
- The arm's length principle evolves towards a 'value creation functional (i.e. DEMPE) formula standard' : a barrier or a gateway to locational business planning?
- The revised OECD transfer pricing guidance on intangibles : a critical analysis
- Transfer pricing's brave new world
- Treatment of funding risk and capital : financial services versus non-financial services : never the twain shall meet?
- Unresolved conflicts between the U.S. commensurate with income standards and the arm's length comparability analysis : implications of the Altera case on cost-contribution arrangements
- Who benefits from intangibles? The Austrian approach explained on the basis of the XXXLutz case
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_Hp49mAbLDc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_Hp49mAbLDc/">DEMPE</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_Hp49mAbLDc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_Hp49mAbLDc/">DEMPE</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
