Protect and Enhance the Value of your Intangibles
We understand that intangible assets -such as trademarks, patents, know-how and technology- are today one of the greatest generators of value in organizations. Therefore, we offer a specialized service in DEMPE Analysis (Development, Enhancement, Maintenance, Protection and Exploitation of intangibles), complying with the highest international and local standards in Transfer Pricing.
Why perform a DEMPE Analysis?
Today’s tax environment requires companies to demonstrate who performs key functions related to their intangibles and solidly support the attribution of economic benefits. A DEMPE study allows you to:
- Comply with SUNAT requirements and BEPS (Base Erosion and Profit Shifting) regulations.
- Justify the allocation of income derived from intangible assets to the correct entities of the group.
- Reduce risks of tax adjustments, penalties and tax controversies.
- Tax optimization of your intellectual property structures.
- Strengthening your company’s value strategy.
Our Approach
Our DEMPE analysis includes:
- Identification of key DEMPE functions.
- Monitor of DEMPE functions performed within the economic group.
- Evaluation of risks assumed and assets used.
- Appropriate economic allocation of benefits in accordance with OECD guidelines and Peruvian Transfer Pricing rules.
- Strategic advice to strengthen intellectual property structures.
- Correct allocation of economic benefits.
- Solid documentation for tax audits.
- Strategic advice on Transfer Pricing.