DEMPE white paper

When the multinational enterprise is conducting a transfer pricing analysis of an intangible, it must consider which entities carried out DEMPE functions, and based on this then establish what proportion of the resulting income they may be entitled to.

In order to demonstrate the way in which an MNE might go about conducting a functional analysis for transfer pricing with DEMPE in mind, an example scenario has been outlined in our DEMPE white paper.

Please fill out the form on this page and you will immediately receive our DEMPE white paper.

*Please note that RoyaltyRange’s DEMPE white paper is based on our interpretation of how to approach a DEMPE functional analysis. It should be treated as one example of how to approach a DEMPE functional analysis. Other approaches or tools may produce different results. We have not used specific guidelines, regulations or requirements under the legislation of any specific country to create the white paper. Please check it to ensure the applied criteria, methodology, calculations, etc. are in line with your country’s legislation. It offers neither legal nor tax advice. We do not assume any responsibility for the DEMPE white paper, approach used, or any inconsistencies or errors encountered.