KPMG survey regarding how local tax authorities are approaching the control of risk and development, enhancement, maintenance, protection, and exploitation (DEMPE) frameworks
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 September 2024 article*, part of a series, summarizing the survey’s findings with respect to Japan.
* This article originally appeared in Tax Notes International (September 16, 2024) and is provided with permission.