Articles in IP & DEMPE

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IP Transfer and Exit Taxation: Transfer Pricing Considerations
IP & DEMPE

IP Transfer and Exit Taxation: Transfer Pricing Considerations

The transfer pricing analysis of a cross-border restructuring: the before-and-after functional profile, testing the terms, and pricing the exit charge.

12 min DEMPE in Practice: Aligning Intangible Returns with Functions, Risk, and Control
IP & DEMPE

DEMPE in Practice: Aligning Intangible Returns with Functions, Risk, and Control

How intangible returns follow the entities that perform the DEMPE functions and control the risks, not the bare legal owner, and how to evidence where value sits.

14 min