“Training afternoon” in WTS R&A on the valuation of an intangible asset according to BEPS criteria

On the occasion of our last “Training Afternoon” dedicated to professional updating for our entire team, we explored the topic of the valuation of an intangible asset according to BEPS criteria. 

In particular, we discussed, among other things, the distinction between legal owner and beneficial owner of the trademark, the analysis of the DEMPE (Development, Enhancement, Maintenance, Protection, Exploitation) functions and the correct attribution of the economic benefits deriving from the exploitation of the intangible asset, in line with the OECD Transfer Pricing Guidelines 2022. 

An excerpt of the presentation is available in the slides found here.