TEI Roundtable No. 39: DEMPE Functions and Their Impact on International Taxes

What should we make of a concept encompassing the development, enhancement, maintenance, protection, and exploitation of IP?

At TEI’s 72nd Midyear Conference in Washington, D.C., the Institute conducted a terrific session that focused on the DEMPE functions—development, enhancement, maintenance, protection, and exploitation of intellectual property—as laid out by the Organisation for Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) Project and its impact on international taxes. Mayer Brown Tax partner, Michael Lebovitz joined the discussion moderated by Cliff Mangano.