Identificatie, toewijzing, waardering en geschilverdediging via het DEMPE-kader.

FAQ

Vragen over verrekenprijzen voor intangibles.

• What is DEMPE analysis in practice?

  DEMPE identifies which group entities perform Development, Enhancement, Maintenance, Protection, and Exploitation functions for an intangible. The 2017 OECD revisions made clear that economic ownership follows DEMPE substance, not legal ownership. The framework drives both attribution and pricing.

• When does the HTVI methodology apply?

  Hard-to-Value Intangibles methodology applies when valuation at transfer relies on highly uncertain projections. Per OECD §6.186-6.195, tax authorities may use ex-post outcomes as presumptive evidence; the practitioner builds an ex-ante file with documented assumptions and threshold tests for adjustment.

• How does DEMPE differ from legal ownership?

  Legal ownership establishes who can license or sell. DEMPE establishes who earns the intangible's economic return. Where the two diverge, the OECD framework reallocates returns to substance, often through royalties from the legal owner to the DEMPE performer rather than the converse.