Download or read book Ten Questions on the OECD's DEMPE Concept written by P. Subramanian and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article explores the DEMPE concept introduced by the OECD - "development, enhancement, maintenance, protection and exploitation" of intangibles - and its place in the broader framework for analyzing related-party transfers of intangibles.