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Enhanced Focus on Intangibles and DEMPE

January 1, 2025
Enhanced Focus on Intangibles and DEMPE

Enhanced Focus on Intangibles and DEMPE

SAT is increasing scrutiny on intangibles, especially for correct identification and documentation of DEMPE functions (Development, Enhancement, Maintenance, Protection, Exploitation), consistent with OECD guidance.

Source:

OECD TP Profile: Method & Comparables

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