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Intangibles and DEMPE analysis: on tax authorities’ radars worldwide

Federico Vincenti and Alessandro Valente discuss the importance of DEMPE analysis and the subsequent challenges in national Courts.

The article focuses also on the difficulty of both Italian Courts and Tax Authorities in implementing the OECD TP principles with reference to the remuneration of intangibles through the application of DEMPE analysis.


Pubblicato su: ITR (International Tax Review) – Febraury 21st, 2023

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