Reif, Selina Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;
http://kluwertaxblog.com/2018/07/12/fundamental-approach-allocation-risks-returns-financing-entities/ (Publisher version)
Reif, S., & Chand, V. (2018). The Fundamental Approach for Allocation of Risks and Returns for Financing Entities. Kluwer International Tax Blog.