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Transfer pricing policies are often designed using benchmarks, target margins, or arm’s-length ranges established annually. In practice, actual results may deviate from intended outcomes throughout the year because of changes in revenue, product mix, costs, foreign exchange rates, and other business conditions. Transfer pricing adjustments, or “true-ups,” are therefore an important component of operational transfer pricing.
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the “OECD Transfer Pricing Guidelines”) have elevated the importance of development, enhancement, maintenance, protection, and exploitation, or DEMPE, placing them at the center of how multinational enterprises and tax authorities assess the allocation of profits from intangible property, or IP.
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