{"id":"https://openalex.org/W3165166253","doi":"https://doi.org/10.59403/3yh5tcw","title":"Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate","display_name":"Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate","publication_year":2020,"publication_date":"2020-11-06","ids":{"openalex":"https://openalex.org/W3165166253","doi":"https://doi.org/10.59403/3yh5tcw","mag":"3165166253"},"language":"en","primary_location":{"id":"doi:10.59403/3yh5tcw","doi":"https://doi.org/10.59403/3yh5tcw","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3yh5tcw","pdf_url":null,"source":{"id":"https://openalex.org/S4390296985","display_name":"International Tax Studies","issn_l":"2590-1117","issn":["2590-1117"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://iris.unil.ch/bitstreams/87882a41-de92-4c59-8829-1011b924d1a0/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063821551","display_name":"Vikram K. Chand","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"V. Chand","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5105921311","display_name":"G. Lembo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"G. Lembo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.5262,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.92922616,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"3","issue":"6","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.20569999516010284,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13138","display_name":"Legal and Constitutional Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/oecd-pillar-one","display_name":"OECD Pillar One","score":0.5130000114440918},{"id":"https://openalex.org/keywords/oecd-pillar-two","display_name":"OECD Pillar Two","score":0.9660000205039978},{"id":"https://openalex.org/keywords/residual-profit","display_name":"residual profit","score":0.5130000114440918},{"id":"https://openalex.org/keywords/profit-shifting","display_name":"profit shifting","score":0.5540000200271606},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.8320000171661377},{"id":"https://openalex.org/keywords/digital-economy-taxation","display_name":"digital economy taxation","score":0.5590000152587891},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.5239999890327454}],"concepts":[{"id":"https://openalex.org/C105289051","wikidata":"https://www.wikidata.org/wiki/Q1930094","display_name":"Pillar","level":2,"score":0.6750991344451904},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5256165862083435},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46337834000587463},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.4434173107147217},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4395025372505188},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4244956374168396},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.391296923160553},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3270532488822937},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2954978942871094},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.24758589267730713},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1474924385547638},{"id":"https://openalex.org/C66938386","wikidata":"https://www.wikidata.org/wiki/Q633538","display_name":"Structural engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.59403/3yh5tcw","doi":"https://doi.org/10.59403/3yh5tcw","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3yh5tcw","pdf_url":null,"source":{"id":"https://openalex.org/S4390296985","display_name":"International Tax Studies","issn_l":"2590-1117","issn":["2590-1117"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax Studies","raw_type":"journal-article"},{"id":"pmh:oai:iris.unil.ch:iris/133568","doi":null,"is_oa":true,"landing_page_url":"https://iris.unil.ch/handle/iris/133568","pdf_url":"https://iris.unil.ch/bitstreams/87882a41-de92-4c59-8829-1011b924d1a0/download","source":{"id":"https://openalex.org/S7407055444","display_name":"IRIS","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:serval.unil.ch:BIB_9EA2BF19B728","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_9EA2BF19B728","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Tax Studies (ITAXS), vol. 3, no. 6","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:iris.unil.ch:iris/133568","doi":null,"is_oa":true,"landing_page_url":"https://iris.unil.ch/handle/iris/133568","pdf_url":"https://iris.unil.ch/bitstreams/87882a41-de92-4c59-8829-1011b924d1a0/download","source":{"id":"https://openalex.org/S7407055444","display_name":"IRIS","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3165166253.pdf","grobid_xml":"https://content.openalex.org/works/W3165166253.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W2587959188","https://openalex.org/W2912928753","https://openalex.org/W2936478829","https://openalex.org/W2995399607","https://openalex.org/W3042661469","https://openalex.org/W3049155303","https://openalex.org/W3093109703","https://openalex.org/W3123203804","https://openalex.org/W3125373359","https://openalex.org/W4234482498","https://openalex.org/W4252378075","https://openalex.org/W4252943979","https://openalex.org/W4389987832","https://openalex.org/W4389987981","https://openalex.org/W4390288031","https://openalex.org/W4390288034","https://openalex.org/W4390288039","https://openalex.org/W4390288057","https://openalex.org/W4390288175","https://openalex.org/W4390288822","https://openalex.org/W4390289194","https://openalex.org/W4390289201","https://openalex.org/W4390293540","https://openalex.org/W4390294088","https://openalex.org/W4390294678","https://openalex.org/W4390294962","https://openalex.org/W4390295576","https://openalex.org/W4396666271"],"related_works":["https://openalex.org/W7019763728","https://openalex.org/W4406208335","https://openalex.org/W7117206815","https://openalex.org/W7213923712","https://openalex.org/W2621284598","https://openalex.org/W2570911251","https://openalex.org/W4415596354","https://openalex.org/W3093109703","https://openalex.org/W4411568023","https://openalex.org/W2991067217"],"abstract_inverted_index":{"The":[0,242,254],"main":[1],"objective":[2],"of":[3,47,62,87,117,127,185,196,205,224],"the":[4,10,17,24,27,45,52,60,85,88,95,107,125,128,131,134,141,144,148,151,155,167,180,183,186,190,194,197,203,206,222,225,230,235,264,266,275,285],"present":[5],"contribution":[6,28,255],"is":[7,74,136,256],"to":[8,23,84,106,124,175],"provide":[9],"authors\u2019":[11],"perspective":[12],"on":[13,44,193,258],"selected":[14],"issues":[15],"vis-\u00e0-vis":[16,65,239],"DEMPE":[18,25,112,145,168,187,207,226],"approach.":[19],"After":[20],"an":[21,137],"introduction":[22],"concept,":[26],"analyses":[29,79,93],"a":[30,57,80,119,210],"scope-related":[31],"question,":[32],"that":[33,109,133,157],"is,":[34],"whether":[35,94,115],"article":[36,72,152,181,243],"9":[37],"permits":[38],"or":[39,51,114],"restricts":[40],"DEMPE-related":[41],"structural":[42],"adjustments":[43],"basis":[46],"either":[48],"actual":[49],"conduct":[50],"commercially":[53],"irrational":[54],"exception.":[55],"To":[56],"certain":[58,173],"extent,":[59],"application":[61],"these":[63],"matters":[64],"profit":[66,211],"allocation":[67],"for":[68,159,249,278],"intangible-related":[69],"transactions":[70],"under":[71],"7":[73],"also":[75],"analysed.":[76],"Thereafter,":[77],"it":[78,92,201,220],"conceptual":[81],"issue":[82],"pertaining":[83],"role":[86,184,204,223],"funder.":[89],"In":[90,199],"particular,":[91,200],"residual":[96,120],"profits":[97],"derived":[98],"from":[99,140,262],"intangible":[100],"exploitation":[101],"should":[102,121],"be":[103,122],"allocated":[104,123],"only":[105],"entity":[108,138,142],"performs":[110],"key":[111,247],"functions,":[113],"part":[116],"such":[118],"funder":[126],"intangible,":[129],"in":[130,165,189,209,228,234],"event":[132],"latter":[135],"different":[139],"performing":[143],"activities.":[146],"On":[147],"practical":[149],"side,":[150],"initially":[153],"discusses":[154,182,202],"challenges":[156],"arise":[158],"both":[160],"taxpayers":[161,250],"and":[162,170,215,251,273,281,284],"tax":[163,213,271],"administrations":[164,272],"implementing":[166],"approach":[169],"thereafter":[171],"proposes":[172],"ways":[174],"mitigate":[176],"those":[177],"challenges.":[178],"Finally,":[179],"concept":[188,208,227],"ongoing":[191],"debate":[192],"digitalization":[195],"economy.":[198],"shifting,":[212],"competition":[214],"Pillar":[216,236,279,282],"Two":[217,283],"context.":[218],"Moreover,":[219],"examines":[221],"determining":[229],"paying":[231],"entity/surrender":[232],"jurisdiction":[233],"One":[237,280],"discussion":[238],"Amount":[240],"A.":[241],"concludes":[244],"with":[245],"some":[246],"suggestions":[248],"policy":[252],"makers.":[253],"based":[257],"recent":[259],"case":[260],"law":[261],"across":[263],"globe,":[265],"latest":[267],"guidance":[268],"issued":[269],"by":[270],"policymakers,":[274],"OECD":[276],"blueprints":[277],"scholarly":[286],"literature.":[287]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2021-06-07T00:00:00"}
