Intangible-related profit allocation within MNEs based on Key DEMPE functions recurso electrónico selected issues and interaction with Pillar One and Pillar Two of the digital debate Vikram Chand and Giovanni Lembo
By: Chand, Vikram
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Contributor(s): Lembo, Giovanni.
Material type: 
ArticlePublisher: 2020Subject(s): ACTIVOS INVISIBLES | PRECIOS DE TRANSFERENCIA | OBLIGACIONES TRIBUTARIAS | SUJETO PASIVO | ECONOMIA DIGITAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE)
In:
International Tax Studies v. 3, n. 6, 2020Summary: The main objective of the present contribution is to provide the authors’ perspective on selected issues vis-à-vis the DEMPE approach. After an introduction to the DEMPE concept, the contribution analyses a scope-related question, that is, whether article 9 permits or restricts DEMPE-related structural adjustments on the basis of either actual conduct or the commercially irrational exception. To a certain extent, the application of these matters vis-à-vis profit allocation for intangible-related transactions under article 7 is also analysed. Thereafter, it analyses a conceptual issue pertaining to the role of the funder. In particular, it analyses whether the residual profits derived from intangible exploitation should be allocated only to the entity that performs key DEMPE functions, or whether part of such a residual should be allocated to the funder of the intangible, in the event that the latter is an entity different from the entity performing the DEMPE activities.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITS/2020/6-1 (Browse shelf) | Available | ITS/2020/6-1 |
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Disponible únicamente en formato electrónico.
Resumen.
The main objective of the present contribution is to provide the authors’ perspective on selected issues vis-à-vis the DEMPE approach. After an introduction to the DEMPE concept, the contribution analyses a scope-related question, that is, whether article 9 permits or restricts DEMPE-related structural adjustments on the basis of either actual conduct or the commercially irrational exception. To a certain extent, the application of these matters vis-à-vis profit allocation for intangible-related transactions under article 7 is also analysed. Thereafter, it analyses a conceptual issue pertaining to the role of the funder. In particular, it analyses whether the residual profits derived from intangible exploitation should be allocated only to the entity that performs key DEMPE functions, or whether part of such a residual should be allocated to the funder of the intangible, in the event that the latter is an entity different from the entity performing the DEMPE activities.
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