On 25 February, Managing Director Vladimir Starkov, Director Tom Braukmann, and Consultants Catarina Branco and Alexis Jin will speak in the WU Transfer Pricing Workshop “Navigating DEMPE and Value Creation Under OECD Transfer Pricing Guidelines and US TP Regulations” moderated by WU Transfer Pricing Center Managing Director Raffaele Petruzzi. This session will examine the concepts that drive income allocation between related parties, such as economic substance, risk control, DEMPE, and contracts. The speakers will discuss their practical experience with the application of these concepts by tax authorities of different jurisdictions and by taxpayers. Additionally, the speakers will share their perspectives on what impact the proliferation of AI may have on existing value chains and income allocation between related parties.