News and features

Application of the DEMPE Methodology in Latin America and Central America: Cases, Challenges, and Obstacles. The Potential Effect on Royalty Calculation

17 February 2026 by TPC Group - Chile

The DEMPE analysis (Development, Enhancement, Maintenance, Protection, and Exploitation) is a transfer pricing approach used to evaluate intangible assets, seeking to identify which entity within a multinational group performs the substantive functions related to an intangible asset.