DEMPE
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The concept DEMPE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
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
28 Items that share the Concept DEMPE
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- Aktuelle Entwicklungen bei den Verrechnungspreisen
- 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
- DEMPE functions and the RACI concept : more clarity or confusion ahead?
- DEMPE-Funktionen und wirtschaftliches Eigentum an immateriellen Werten - Plädoyer für eine differenzierte Betrachtung
- Die Besteuerung immaterieller Werte in multinationalen Unternehmensgruppen : eine Analyse des Referentenentwurfs für ein ATADUmsG
- 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
- 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
- Intercompany licensing of intangibles - a comparative global outlook
- New draft transfer pricing legislation at a glance : a step towards the OECD
- Nutzung von Intellectual Property im Lichte des DEMPE-Funktionskonzepts
- 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
- 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
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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>
