• Collections
  • Information
Menara DDTC, 2nd Floor Jl. Raya Boulevard Barat Blok XC 5-6 No. B, Kelapa Gading Barat, Kelapa Gading, Jakarta Utara, 14240 - IndonesiaMenara DDTC, 2nd Floor
Jl. Raya Boulevard Barat Blok XC 5-6 No. B, Kelapa Gading Barat, Kelapa Gading, Jakarta Utara, 14240 - Indonesia
About DDTC Library
  • Home
  • Collections
  • Information
Working Hours
  • Monday - Friday:
    09:00 - 17:00 WIB
  • Break:
    12:00 - 13:00 WIB
Contact
  • Hotline:
    +62-21-2938-2700
  • Email:
    [email protected]
Copyright © 2025 Created internally by DDTC Digital Transformation Team. All rights reserved.
Parallax background
Cover per_The_Dempe_Concept.jpg.jpg
Book

The DEMPE Concept and Intangibles: Definition, Practical Approach and Analysis in the Context of Licence Model

Karol Dziwinski
Unavailable
Copies:
0/1
See book availability
3837-x
Unavailable

Share This Book:

Information:

Contact Us
View Location
Read Regulation
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.
Call Number23 DEM kar
Author(s)Karol Dziwinski
PublisherWolters Kluwer
Collationxx, 265p.; 25cm
LanguageEnglish
Classification23 DEM kar
ISBN/ISSN9789403540450
Edition
Release Date2022
Topic(s)Special Topics of Transfer Pricing

Other Recomendation

Cover Intertax: Volume 53, Issue 5, May 2025
Available

Intertax: Volume 53, Issue 5, May 2025

Kluwer Law International
Cover Transfer Pricing in Manufacturing: An Analysis of the OECD Guidelines
Available

Transfer Pricing in Manufacturing: An Analysis of the OECD Guidelines

Springer International Publishing
Cover Decoding Transfer Pricing for Selling Functions
Available

Decoding Transfer Pricing for Selling Functions

Wolters Kluwer
Cover The DEMPE Concept and Intangibles: Definition, Practical Approach and Analysis in the Context of Licence Model
Unavailable

The DEMPE Concept and Intangibles: Definition, Practical Approach and Analysis in the Context of Licence Model

Wolters Kluwer
Cover Selectivity and the Arm's Length Principle in EU State Aid Law
Available

Selectivity and the Arm's Length Principle in EU State Aid Law

IBFD
Cover Intangibles in the World of Transfer Pricing: Identifying - Valuing - Implementing 1st ed. 2021 Edition
Available

Intangibles in the World of Transfer Pricing: Identifying - Valuing - Implementing 1st ed. 2021 Edition

Springer International Publishing
Cover The Future of the Profit Split Method
Available

The Future of the Profit Split Method

Kluwer Law International
Cover Transfer Pricing and Intra-Group Financing (Second revised edition)
Available

Transfer Pricing and Intra-Group Financing (Second revised edition)

IBFD
Cover Location-Specific Advantages: Modified Application of the Arm's Length Principle in a Knowledge-Based Economy
Available

Location-Specific Advantages: Modified Application of the Arm's Length Principle in a Knowledge-Based Economy

IBFD
Cover Evolution of APA Regime
Available

Evolution of APA Regime

Kluwer Law International