The DEMPE Concept and Intangibles PDF book is popular Law book written by Karol Dziwinski. The book was released by Kluwer Law International B.V. on 2022-06-06 with total hardcover pages 243. Fast download link is given in this page, you could read The DEMPE Concept and Intangibles by Karol Dziwinski in PDF, epub and kindle directly from your devices.
Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be share
Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be share
The main objective of this contribution is to provide the authors' perspective on selected issues vis-à-vis the DEMPE approach. After an introduction to the DE
This article explores the DEMPE concept introduced by the OECD - "development, enhancement, maintenance, protection and exploitation" of intangibles - and its p
Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multi
