DEMPE definition
DEMPE means the development, enhancement, maintenance, protection and exploitation of intangibles.
DEMPE means the concept under which rights to profit from intellectual property are attributed to the entity which undertakes development, enhancement, maintenance, protection and enforcement activities as described in the Organisation for Economic Development and Cooperation Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017;
Examples of DEMPE in a sentence
In addition, the DEMPE analysis forms the basis of the allocation of profit to each of the parties to the controlled transactions.