Risk Allocation Presentation Draft 10.18.22.pptx Comparing U.S. Tax Jurisprudence and OECD Approaches to Risk Allocation in the Post-BEPS Era of Transfer Pricing. Today, I had a great time presenting at the Amsterdam Centre for Transfer Pricing. Please find the slides I used to present attached. Thus, there is not anything “new” in my slides. It’s relating the facts and the method of interpretation for transfer pricing cases. Presented in my capacity as a PhD student at the University of Groningen