NEWSFEED

Virtual tax summit 2017

We are happy to announce that RoyaltyRange is participating in VIRTUAL TAX SUMMIT 2017. This virtual event operates like webinar and is free of charge…

November 2017

DEMPE: six steps for analyzing transactions involving intangibles

Section 6.34 of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (published by the OECD) outlines six steps for MNEs to follow when analyzing transactions involving intangibles…

November 2017

How royalties are calculated

Royalty rates refer to payments that are made when a licensee uses a licensor’s intellectual property (IP), as per a license agreement between the two parties. As the Organisation for Economic Co-operation and Development (OECD) states…

November 2017

Royalty rate benchmarking

What is the market royalty rate for licensing a clothing brand? Is a 5% royalty rate for licensing your technology too low in comparison with the rates applied by third parties? Did your client set a market royalty rate when granting a licence to its subsidiary?…

October 2017

What is functional analysis?

As the Organisation for Economic Co-operation and Development (OECD)’s 2017 edition of the Transfer Pricing Guidelines provides only a short explanation of what a functional analysis is, we thought we would explain it in more detail here…

October 2017

The DEMPE functional analysis

The Actions 8–10 report by the Organisation for Economic Co-operation and Development (OECD), released in October 2015, states that the arm’s length principle requires that all members of the group receive appropriate compensation for any functions they perform, assets they use…

September 2017

DEMPE functions

Under the arm‘s length principle, each member of the multinational enterprise group should receive arm‘s length compensation for the functions it performs…

August 2017

DEMPE explained

The introduction of the concept of development, enhancement, maintenance, protection and exploitation of intangibles (DEMPE) has resulted in significant changes in how multinational enterprises (MNEs) implement the arm’s length principle…

August 2017

What are intangibles?

In its simplest form, an ‘intangible’ is something that belongs to a company but is not a physical or financial asset – e.g. intellectual property or organizational know-how…

August 2017

Service agreement data

RoyaltyRange has launched a new Service fee database and our clients can now access the quality service agreement data. The new Service fee database provides detailed data on the most recent agreements involving various types of services…

August 2017

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