000			01732nab a2200265 c 4500
999			_c140221 _d140221
003			ES-MaIEF
005			20230612182943.0
007			ta
008			190326t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_965157 _aPeng, Claire Xue
245		0	_aDEMPE functions and the RACI concept _bmore clarity or confusion ahead? _c Claire (Xue) Peng and Martin Lagarden
260			_c2019
500			_aDisponible en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aIntangibles 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.
650		4	_95175 _aACTIVOS INVISIBLES
650		4	_967011 _aCREACIÓN DE VALOR
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
700	1		_961448 _aLagarden, Martin
773	0		_9159877 _oITPJ/2019/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 1, January/February 2019, p. 3-11
942			_cRE