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DEMPE functions and the RACI concept more clarity or confusion ahead? Claire (Xue) Peng and Martin Lagarden

By: Peng, Claire Xue .

Contributor(s): Lagarden, Martin .

Material type: Article

ArticlePublisher: 2019Subject(s): ACTIVOS INVISIBLES

| CREACIÓN DE VALOR

| EMPRESAS MULTINACIONALES

| PRECIOS DE TRANSFERENCIA

In: International Transfer Pricing Journal v. 26, n. 1, January/February 2019, p. 3-11Summary: Intangibles are gaining more and more importance in the global value chain of multinational enterprises. In light of related developments pursuant to the BEPS Project, this article examines some challenging fields of the transfer pricing aspects of intangibles, i.e. identifying the ownership and assessing contributions to intangibles, which particularly includes the development, enhancement, maintenance, protection and exploitation (DEMPE) concept. Moreover, the article outlines considerations and challenges in view of the practical application of the responsible, accountable, consulted and informed (RACI) model in a value chain or value contribution analysis, or in other transfer pricing documentation elements, and argues that the model should be applied with prudence in business practice.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2019/1-1 (Browse shelf)	Available		ITPJ/2019/1-1

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Previous	ITPJ/2018/5-8 Guidance from the Italian legislator on the correct application of the arm's length principle	ITPJ/2018/5-9 The transfer pricing implications of "business restructurings" from the perspective of the Italian tax police	ITPJ/2019/1 International Transfer Pricing Journal	ITPJ/2019/1-1 DEMPE functions and the RACI concept	ITPJ/2019/1-2 Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model	ITPJ/2019/12 A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals	ITPJ/2019/1-3 Digital economy and profit allocation	Next

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Resumen.

Intangibles are gaining more and more importance in the global value chain of multinational enterprises. In light of related developments pursuant to the BEPS Project, this article examines some challenging fields of the transfer pricing aspects of intangibles, i.e. identifying the ownership and assessing contributions to intangibles, which particularly includes the development, enhancement, maintenance, protection and exploitation (DEMPE) concept. Moreover, the article outlines considerations and challenges in view of the practical application of the responsible, accountable, consulted and informed (RACI) model in a value chain or value contribution analysis, or in other transfer pricing documentation elements, and argues that the model should be applied with prudence in business practice.

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Biblioteca del Instituto de Estudios Fiscales

DEMPE functions and the RACI concept more clarity or confusion ahead? Claire (Xue) Peng and Martin Lagarden

By: Peng, Claire Xue.

Contributor(s): Lagarden, Martin.

Browsing IEF Shelves Close shelf browser

By: Peng, Claire Xue .

Contributor(s): Lagarden, Martin .