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The DEMPE Concept and Intangibles: Definition, Practical Approach and Analysis in the Context of Licence Model
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The DEMPE Concept and Intangibles is a significant book elucidating in depth the DEMPE functions (development, enhancement, maintenance, protection and exploitation) concept in view of its application to intellectual property. Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be apportioned among all entities that are instrumental in the profit-generating value of an intangible. In this context, the book elaborates upon exactly how to understand and apply the DEMPE concept in order to properly assess transactions involving intangibles and to attain an appropriate transfer pricing outcome.
Karol Dziwinski - Personal Name
23 DEM kar
9789403540450
23 DEM kar
Book
English
Wolters kluwer
2022
Netherlands
xx, 265p.; 25cm
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