You would think that transfer pricing is either something that is regulated on a national level between countries or dealt with between two companies based in different countries. But the United Nations has a consulting role aiming to aid third world countries to get on board on these regulations. This gives the whole equations a third independant point of view. Read this free interview with Ilka Ritter, Associate Expert International Tax Cooperation from the UN: http://bit.ly/SP_Interview_UN

1. Expert Interview
with
Ilka Ritter
Associate Expert International Tax Cooperation
within the International Tax Cooperation Section
of the Financing for Development Office in the
Department of Economic and Social Affairs at the
United Nations
Another perspective -
the United Nations on Global Transfer Pricing

2. Ilka Ritter, Associate Expert International Tax Cooperation with the United Nations will be one of our key
speakers at this year ’s anniversary IQPC 10th International Corporate Transfer Pricing
Conference taking place from October 19-21 in Duesseldorf, Germany. Naturally an international expert,
she will be giving an update on the United Nations Practice Manual on Transfer Pricing. Before the event,
we had a chance to catch up with Ilka Ritter for a short Q&A and her view on the current state of GTP. Read
the full interview here!
IQPC: Mrs. Ritter, thank you very much for taking the time for this Q&A!We are very excited to have you
as a speaker and are looking forward to a great anniversary conference where we can look back on the
development of gobal transfer pricing, assess the current status but also take quick look at the future.
First of all, we would like to know a bit about you, could you give us a short background on your career,
your interest in transfer pricing and how you got to work with the UN?
Ilka Ritter: I’ve been working on supporting developing countries in designing tax policies since I graduated
from university. My work focus has shifted from domestic to international tax issues about three years ago
when I was selected to work for the Secretariat that assists the UN Tax Committee. I’m supporting the Tax
Committee’s smaller working group, the Subcommittee on Transfer Pricing, in their work on the UN Transfer
Pricing Manual.
IQPC: Could you please give us a short overview of the UN’s role in that regard? Where do UN policies
apply?
Ilka Ritter: The UN gives countries guidance on how to design transfer pricing policies and how to properly
apply them. While the guidance we give is not binding, we believe that we can aid countries that are at differ-
ent stages in their“transfer pricing journey”to adequately deal with intra-company transactions. Business can
also benefit from UN guidance that promotes predictable transfer pricing rules.
IQPC: Regarding the most recent advances in global transfer pricing guidelines – which developments
do you feel have had the most impact on both the financial world and“civilians”?
Ilka Ritter: I actually hope that in updating the UN Transfer Pricing Manual, we’ll be able to support devel-
oping countries in tackling transfer mis-pricing in the area of intangibles and intra-company services. When
countries are able to detect and act on transfer mis-pricing this translates into additional tax revenues that
can be spend on development.
www.global-transferpricing.com

3. IQPC: This october, you will be presenting an update of the Manual as well as talking about consensus
chapters and country practices – what aspects are subject to change the most?
Ilka Ritter: The Transfer Pricing Subcommittee is actually currently working on updating the UN Transfer
Pricing Manual. This update will include some new chapters that concentrate on topics such as intangibles
and intra-company services.
IQPC: And finally, we are obviously looking forward to meet you in October – but what are you looking
forward to discuss? What topics are you anxious to debate?
Ilka Ritter: I’m interested in learning what some of the challenges are that companies are faced with in
complying with transfer pricing rules. It is important to make sure that our work assists all stakeholders in the
system.
IQPC: Mrs. Ritter, we very much appreciate you taking the time and wish you a great and successful few
months until the conference in October!
www.global-transferpricing.com
Meet experts like Ilka Ritter at our 10th
anniversary event on corporate transfer pricing!
Learn more about the updated OECD guidelines, best practices in different industries and connect
to collect at the
10th
IQPC Global Transfer Pricing Conference
October 19-20, 2015
at the Hilton Hotel
in Duesseldorf ,Germany!