{"title":"Application of the DEMPE Concept in the Pharmaceutical Industry","authors":"G. Vallat","doi":"10.59403/16db3zy","DOIUrl":null,"url":null,"abstract":"With the recent implementation of BEPS Action 8 and the revised chapter VI of the 2017 OECD Guidelines, a number of questions has arisen around transactions involving the use of intangible assets and especially around the substance required to claim their ownership – the so called DEMPE functions. The purpose of this article is to understand the practical application of the DEMPE concept to pharmaceutical companies active in the development, manufacturing and distribution of generic drugs.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"67 9","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/16db3zy","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
With the recent implementation of BEPS Action 8 and the revised chapter VI of the 2017 OECD Guidelines, a number of questions has arisen around transactions involving the use of intangible assets and especially around the substance required to claim their ownership – the so called DEMPE functions. The purpose of this article is to understand the practical application of the DEMPE concept to pharmaceutical companies active in the development, manufacturing and distribution of generic drugs.
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