KPMG report: Survey on application of control of risk and DEMPE frameworks, focus on Germany, Netherlands, and Sweden
How local tax authorities are approaching the control of risk and development, enhancement, maintenance, protection, and exploitation frameworks
Focus on Germany, the Netherlands, and Sweden
The OECD in 2015 reached agreement on revised transfer pricing guidance as part of the base erosion and profit shifting (BEPS) actions 8-10. It can be difficult to get a comprehensive global view of how tax authorities are applying this guidance.
KPMG LLP tax professionals have surveyed KPMG member firms from around the world regarding how local tax authorities are approaching the control of risk and development, enhancement, maintenance, protection, and exploitation (DEMPE) frameworks.
Read a June 2023 report* [PDF 400 KB], the third in a series, summarizing the survey’s findings with respect to Germany, the Netherlands, and Sweden.
Read TaxNewsFlash for a summary of the survey’s findings with respect to the United States and the UK.
Read TaxNewsFlash for a summary of the survey’s findings with respect to France, Italy, and Spain.
* This article originally appeared in Tax Notes International (26 June 2023) and is provided with permission.
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