Rombolotti Axelrod, Alessio - 2014
rarely use models and metrics to estimate their exposure to tax risk. In this paper I propose a framework for multinational … enterprises to deal with transfer pricing risk, i.e. the risk of incurring income adjustments and penalties as intercompany prices … fall out of the arm's length range. We'll approach the issue from an a-priori perspective, by developing a risk model for …