Ten Questions on the OECD's DEMPE Concept

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  • Ten Questions on the OECD's DEMPE Concept Book Detail

  • Author : P. Subramanian
  • Release Date : 2017
  • Publisher :
  • Genre :
  • Pages :
  • ISBN 13 :
  • File Size : 36,36 MB

Ten Questions on the OECD's DEMPE Concept by P. Subramanian PDF Summary

Book Description: This article explores the DEMPE concept introduced by the OECD - "development, enhancement, maintenance, protection and exploitation" of intangibles - and its place in the broader framework for analyzing related-party transfers of intangibles.

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Ten Questions on the OECD's DEMPE Concept

Ten Questions on the OECD's DEMPE Concept

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This is Part Two of a crucially significant two-volume set on the nature of transfer pricing that fully elucidates how the growing body of applicable rules work