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News & Analysis

Transfer Pricing Tax Risk

13 March 2026 by TPC Group - Chile

Tax risk is that faced by companies that may be paying or accounting for an incorrect amount of tax (including income tax and indirect taxes), or that the tax positions taken by a company are incompatible with the tax risk expectations that administrators have approved or consider prudent.

News & Analysis

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.