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DEMPE uncertainty weighs on Swedish IP strategy

Lena Angvik
March 16, 2018
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Profit attribution based on DEMPE functions is becoming a major point of uncertainty, Swedish corporate sources tell TP Week. Differing interpretations by the tax authority are increasingly deterring MNEs from conducting IP-related restructurings and may prompt litigation.

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Lena Angvik worked at ITR between 2016 and 2018
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