Intangibles, zero remuneration and burden of proof. An Italian view


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.

We will be pleased to share views on this topic with you. Please feel free to circulate to clients should you find interesting.

Published on International Tax Review April 24, 2023