How Countries Apply DEMPE in Transfer Pricing | Richard Goh at WU Vienna

How are countries around the world applying DEMPE when determining the transfer pricing of intangibles?

Richard Goh, Curriculum Development Specialist at the Tax Academy of Singapore and Group Tax Specialist at the Inland Revenue Authority of Singapore (IRAS), recently completed a research stay at the WU Transfer Pricing Center in Vienna.

During his time in Vienna, Richard explored how different jurisdictions approach the application of DEMPE — Development, Enhancement, Maintenance, Protection and Exploitation — in the transfer pricing of intangibles, while exchanging perspectives with academics and tax professionals from around the world.

In this conversation, Richard shares his experience at WU, the value of international research and knowledge exchange, and some of the insights gained from studying transfer pricing practices across jurisdictions.

Watch the video to hear more about his research journey and what global perspectives can bring to the development of tax knowledge and practice.

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