Nera

Yves Hervé and Philip de Homont of NERA Economic Consulting show how taxpayers can adapt their defence strategies to the DEMPE concept, focusing particularly on the use of third-party agreements.

Yves Hervé and Philip de Homont from NERA Economic Consulting propose a practical approach to structuring DEMPE analysis.

Germany has been an early indicator of how the OECD’s rules on so-called ‘hard-to-value intangibles’ may look when implemented at the national level.