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DEMPE Turns Ten (and Is an Insufferable Pre-teen)
May 7 @ 12:00 pm – 1:00 pm EDT
Webcast overview
DEMPE has been a big part of the global transfer pricing landscape for just over a decade. Even though DEMPE is relevant for most taxpayers, it remains a mystery after 10 years– with numerous unknowns, a myriad of, sometimes wildly, different perspectives and increasing challenges for taxpayers to effectively manage DEMPE related risk. KPMG LLP (KPMG) is pleased to invite you to a one-hour TaxWatch Webcast that will explore the evolution of DEMPE and many of the more important (and often controversial) ways to interpret these rules and apply them in your business.
The panel will bring varied perspectives on these issues – from an OECD Senior Transfer Pricing Advisor to a law school professor to the views from within the Big 4, and will discuss topics including following:
- Where does DEMPE actually “fit” into the risk control framework and the overall determination of a transfer price?
- In situations where some form of a profit split pricing method is appropriate, what is the right way to consider DEMPE?
- What is the “appropriate remuneration” owed to non-IP owners who perform DEMPE functions?
- How do we reconcile DEMPE with real world economic value?
- Is DEMPE (and particularly the headcount-based profit split theory) accelerating a move to global formulary apportionment?
- In the context of audits, what are tax authorities getting right – and what are they getting wrong?
Learning Objectives:
Attendees of this webcast will be better able to identify where DEMPE principles fit within the risk control framework and the overall determination of a transfer price, and analyze strategies to reconcile the theoretical application of DEMPE with real-world economic value and business realities.
Program Specifications
Estimated CPE credit: This program is worth approximately 1 CPE credit.
NASBA Delivery Method: Group Internet-Based
Target Audience: This webcast will be of significant interest to tax leaders with a focus on international tax, transfer pricing, and valuation decisions.
Field(s) of Study: Taxes – 81
The final CPE and Field of Study will be confirmed after delivery of the program.
Prerequisites: There are no prerequisite requirements for this course.
Advance Preparation: There are no advanced preparation requirements for this course.
Program Knowledge Level: Intermediate
Policies & Questions
Refund/cancellation policy: This program is offered free of charge. As such refunds are not applicable.
Questions: If you have questions about this event, please e-mail KPMG Events & Meetings and reference event code P9NWS4PMZCS.
CPE Certificate: CPE processing may take two to four weeks after the webcast. Once available, certificates will be emailed and accessible in the KPMG Learning Portal/Cornerstone using this guidance. For CPE certificate questions, please contact Client CPE Mailbox.
KPMG is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final Authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addresses to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. www.nasba.org
