Ten years after first being mentioned by the OECD, the concept of attributing profits to DEMPE (Development, Enhancement, Maintenance, Protection, and Exploitation) Functions remains at the heart of an increasing number of tax disputes. During the Informa Connect Tax Controversy Leaders session “DEMPE Drama: Tax Disputes, Functions, and Follies,” Managing Director Philip de Homont, LSEG Head of International Tax and Transfer Pricing Carolina Albero, Bata Head of Tax Jere Tormanen, and Fortum Corporate Tax Vice President Reijo Salo, as well as moderator Managing Director Amanda Pletz, will reflect on the evolution of DEMPE and how to deal with what comes next. They will provide their perspectives and experiences with DEMPE-related disputes, including typical situations that can give rise to disputes, strategies to deal with these, and typical pitfalls of DEMPE arguments.