Funding of IP within the DEMPE framework

To what extent should investment decisions and funding play a role in determining an arm’s length remuneration for contributions to group intangibles? Does the DEMPE analysis provide a comprehensive analytical construct that ensures arm’s length outcomes?

Erwin Boomsma and Dirk Brouwers wrote an article about the role of funding within the DEMPE framework. This article is published in the IBFD International Transfer Pricing Journal: https://www.ibfd.org/shop/journal/funding-ip-within-dempe-framework.