Elina rednova - BAFF intern at Funaro & Co P.C., Miami, Florida

I’m spending my internship year in Miami, where Christmas is celebrated on sunny beaches beneath the palm trees. While the warm weather is definitely a highlight, I find myself reaching for my thickest jacket whenever the temperature dips below 20°C. It's amazing how quickly you adapt to the warmth!

Alongside the vibrant atmosphere of Miami, the most rewarding part of this experience is the opportunity to gain professional insight into the U.S. business environment. I’m interning as a tax advisor for international companies, specializing in their transfer pricing policies. This is particularly engaging to me because the U.S. was the first to implement transfer pricing guidelines in the 1990s, which laid the foundation for the global principles that govern transfer pricing today. Taxes have always been a 'hot potato' topic worldwide, which has sparked my curiosity about different tax systems. It’s been incredibly insightful to experience the U.S. approach in practice.

Beyond my professional goals, I came to Miami with the intention of stepping out of my comfort zone. Living alone in a new city has forced me to build my routine from scratch, creating endless opportunities for growth. Miami’s vibrant lifestyle is contagious - I’ve met countless new people, traveled, and experienced exciting new things, one of which is taking up tennis.

Thanks to my hosting company, I have the chance to develop and challenge myself while learning new approaches in transfer pricing. This has been an invaluable experience, especially considering the U.S.'s influence on global economics. Being on the other side of the world has also taught me that you create your own world. You can choose to stay in your comfort zone or step outside it to see what new opportunities await. I’ve chosen the second option, and it has opened many doors for me. I want to thank BAFF for providing me with this once-in-a-lifetime opportunity!

P.s.

Visiting my company’s main office on the 41st floor of the Empire State Building has also felt unreal!