{"id":1062,"date":"2025-01-22T16:31:38","date_gmt":"2025-01-22T15:31:38","guid":{"rendered":"https:\/\/www.red.tax\/?p=1062"},"modified":"2025-01-22T16:45:22","modified_gmt":"2025-01-22T15:45:22","slug":"funding-of-ip-within-the-dempe-framework","status":"publish","type":"post","link":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/","title":{"rendered":"Funding of IP within the DEMPE framework"},"content":{"rendered":"

To what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration for contributions to group intangibles? Does the DEMPE analysis provide a comprehensive analytical construct that ensures arm\u2019s length outcomes?<\/span><\/span><\/p>\n

Erwin Boomsma<\/a> and Dirk Brouwers <\/a>wrote an article about the role of funding within the DEMPE framework. This article<\/a> is published in the IBFD<\/a> International Transfer Pricing Journal: https:\/\/www.ibfd.org\/shop\/journal\/funding-ip-within-dempe-framework.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

To what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration for contributions to group intangibles? Does the DEMPE analysis provide a comprehensive analytical construct that ensures arm\u2019s length outcomes? Erwin Boomsma and Dirk Brouwers wrote an article about the role of funding within the DEMPE framework. This article […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"class_list":["post-1062","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"\nFunding of IP within the DEMPE framework - RED.<\/title>\n<meta name=\"description\" content=\"DEMPE framework: to what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Funding of IP within the DEMPE framework - RED.\" \/>\n<meta property=\"og:description\" content=\"DEMPE framework: to what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/\" \/>\n<meta property=\"og:site_name\" content=\"RED.\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-22T15:31:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-22T15:45:22+00:00\" \/>\n<meta name=\"author\" content=\"Red\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Red\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Funding of IP within the DEMPE framework - RED.","description":"DEMPE framework: to what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/","og_locale":"en_US","og_type":"article","og_title":"Funding of IP within the DEMPE framework - RED.","og_description":"DEMPE framework: to what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration.","og_url":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/","og_site_name":"RED.","article_published_time":"2025-01-22T15:31:38+00:00","article_modified_time":"2025-01-22T15:45:22+00:00","author":"Red","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Red","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/#article","isPartOf":{"@id":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/"},"author":{"name":"Red","@id":"https:\/\/www.red.tax\/#\/schema\/person\/2fe3ba3eb2a694d532133dd854553089"},"headline":"Funding of IP within the DEMPE framework","datePublished":"2025-01-22T15:31:38+00:00","dateModified":"2025-01-22T15:45:22+00:00","mainEntityOfPage":{"@id":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/"},"wordCount":80,"articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/","url":"https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/","name":"Funding of IP within the DEMPE framework - RED.","isPartOf":{"@id":"https:\/\/www.red.tax\/#website"},"datePublished":"2025-01-22T15:31:38+00:00","dateModified":"2025-01-22T15:45:22+00:00","author":{"@id":"https:\/\/www.red.tax\/#\/schema\/person\/2fe3ba3eb2a694d532133dd854553089"},"description":"DEMPE framework: to what extent should investment decisions and funding play a role in determining an arm\u2019s length remuneration.","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.red.tax\/en\/funding-of-ip-within-the-dempe-framework\/"]}]},{"@type":"WebSite","@id":"https:\/\/www.red.tax\/#website","url":"https:\/\/www.red.tax\/","name":"RED.","description":"RED.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.red.tax\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.red.tax\/#\/schema\/person\/2fe3ba3eb2a694d532133dd854553089","name":"Red","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.red.tax\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a1772fec437226f5a29d73e552a254851d46f2c59d6ca159c79e5955fa0122c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a1772fec437226f5a29d73e552a254851d46f2c59d6ca159c79e5955fa0122c?s=96&d=mm&r=g","caption":"Red"}}]}},"_links":{"self":[{"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/posts\/1062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/comments?post=1062"}],"version-history":[{"count":6,"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/posts\/1062\/revisions"}],"predecessor-version":[{"id":1072,"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/posts\/1062\/revisions\/1072"}],"wp:attachment":[{"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/media?parent=1062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.red.tax\/en\/wp-json\/wp\/v2\/categories?post=1062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}