Selina Reif

Max Planck Institute for Tax Law and Public Finance, Munich

Articles

1 articles available

Selina Reif (Max Planck Institute for Tax Law and Public Finance, Munich) , Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland)

The Fundamental Approach for Allocation of Risks and Returns for Financing Entities

July 12, 2018

Introduction One of the most controversial topics of transfer pricing, in today's multinational world, is the pricing of intercompany financial transactions. The 2017 OECD transfer pricing guidelines…