#CrossBorderTaxation #HoldingCompany #InternationalStartups #IntercompanyAgreements #ArmLengthPricing #USCCorp #ForeignSubsidiary #IPMigration #PermanentEstablishment #TransferPricing #GlobalEntityStructuring #TaxTreaties #DoubleTaxation #Scaleups #AlteviusPartners

altevius.com/cross-border...

This paper argues that DEMPE should be treated as evidentiary context, not as a standalone profit-allocation rule, within the OECD's six-step framework for intangible transactions. spkl.io/633247T3YK

#TransferPricing #InternationalTax