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New Focus on Intangibles and DEMPE Functions

January 1, 2025
New Focus on Intangibles and DEMPE Functions

New Focus on Intangibles and DEMPE Functions

Canada is implementing OECD guidance on documenting the location and justification of Development, Enhancement, Maintenance, Protection, and Exploitation (DEMPE) functions to test intercompany intangible transactions.

Source:

OECD Transfer Pricing Guidelines 2022 – Intangibles

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