This article is a follow up to the previous contributions of the authors on the DEMPE topic. As such, we outline a recent decision of the Italian Supreme Court with an impact for all those cases in which the trademark or intangible is not subject of a consideration within the group.
To mitigate this risk and to have a proper trail of documentation, it is important for multinational companies to carry out a correct analysis of the DEMPE functions. This will allow them to proceed to the identification of transactions and the correct allocation of costs to be charged.
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Published on International Tax Review April 24, 2023