DEMPE implications for Transfer Pricing regarding IP
Topic : international taxation
Sub-Topic : beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership
Resource Type : webinar/lecture
Geographic_Area : all
Level : advanced level
Language_Proficiency : medium language proficiency
Data_Bandwidth : medium databandwith
Cost : free
Language : English
Subtitled : None
webinar/lecture
|
medium databandwith
|
only Videos
This session covered the practical applications and difficulties faced in applying the DEMPE functions, specifically relating to the ownership of intangibles. It included the definition of IP, the allocation of the economic ownership of IP based on the DEMPE and difficulties in applying DEMPE across industries.
Topic : international taxation
Sub-Topic : beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership
Resource Type : webinar/lecture
Geographic_Area : all
Level : advanced level
Language_Proficiency : medium language proficiency
Data_Bandwidth : medium databandwith
Cost : free
Language : English
Subtitled : None