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Raffaele Petruzzi

Raffaele Petruzzi Ph.D.
Telephone:
+43 1 31336 5065
Email:
Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

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Researcher Identifier

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Awards and Honors

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Classifications

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Expertise

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Activities

Organization scientific meeting (Conference etc.)
  2019 WU TP Workshop - Transfer pricing - Dispute prevention/ resolution instruments and alternative tools: the 'carrot and stick' approach?
  2019 WU TP Workshop - The globalization of management functions and its tax effects
  2019 WU TP Workshop - Dynamic Transfer Pricing - how to steer and to monitor in a digitalized world
  2019 WU TP Workshop - How to set Market Prices under Competition and Transfer Pricing Rules
  2019 WU TP Workshop - Disruptive profit allocation methods for disruptive businesses!?
  since 2018 WU Transfer Pricing Symposium
  2018 WU TP Workshop - Transfer Pricing in the Asset Management Industry
  2018 WU TP Workshop - Transfer Pricing aspects of Cash Pooling in evolution. International trends and lessons from court decisions
  2018 WU TP Workshop - The Impact of Digitization on Supply Chains and Transfer Pricing
  2018 WU TP Workshop - Risk Assumption under the Authorised OECD Approach and the 2017 OECD Transfer Pricing Guidelines: Similarities and Divergences
  2018 WU TP Workshop - How to apply the arm's length principle without comparables: a major challenge in emerging/developing economies
  2018 WU TP Workshop - Exploring the Potential of Blockchain Technologies
  2018 Guest Lecture - The US tax reform and experiences from MNE
  2017 WU TP Workshop - Transfer Pricing and Intra-Group Financial Guarantees
  2017 WU TP Workshop - One Transfer Pricing Approach and Multiple Transfer Pricing Guidance
  2017 WU TP Workshop - Alignment of Business Models and Transfer Pricing Systems in a Post-BEPS Regulatory Environment
  since 2016 WU - TA Specialised Transfer Pricing Programme, Singapore
  since 2016 Global Transfer Pricing Conference
  since 2016 Advanced Transfer Pricing Course (Benchmarking)
  since 2015 Advanced Transfer Pricing Course (Specific Topics)
  since 2015 Advanced Transfer Pricing Course (General Topics)
Attendance scientific meeting (Conference etc.)
  2016 State Administration of Taxation of The People's Republic of China - Presentation and Workshop at the SAT (State Tax Administration) of China

Publications

Book (monograph)

2016 Petruzzi, Raffaele. 2016. Transfer Pricing Aspects of Intra-Group Financing . Amsterdam: Kluwer Law International. (Details)

Journal article

2019 Miladinovic, Alexandra, Petruzzi, Raffaele. 2019. European Union - The Recent Decisions of the European Commission on Fiscal State Aid: An Analysis from a Transfer Pricing Perspective. International Transfer Pricing Journal (ITPJ). 26 (4) (Details)
  Capristano Cardoso, Gabriela, Petruzzi, Raffaele. 2019. Simplifying the transfer pricing analysis: an illusory Chimaera or a realistic ambition? World Tax Journal. 11 (4) (Details)
  Petruzzi, Raffaele, Holzinger, Raphael, Screpante, Mirna Solange, Buriak, Svitlana, Capristano Cardoso, Gabriela. 2019. The OECD “Unified Approach”: Have the Card been Reshuffled? Transfer Pricing International (TPI). 2019 (6), 1-12. (Details)
  Petruzzi, Raffaele. 2019. Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments: A Case Study. International Transfer Pricing Journal (ITPJ). 26 (2), 87-90. (Details)
2018 Petruzzi, Raffaele, Buriak, Svitlana. 2018. Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? Bulletin for International Taxation. 72 (4a/Sp), 49-71. (Details)
  Petruzzi, Raffaele, Holzinger, Raphael. 2018. Attribution of Participations to Permanent Establishments (Part I). Transfer Pricing International (TPI), (2), 109-125. (Details)
  Petruzzi, Raffaele, Holzinger, Raphael. 2018. Attribution of Participations to Permanent Establishments (Part II). Transfer Pricing International (TPI), (3), 165-175. (Details)
  Petruzzi, Raffaele, Buriak, Svitlana. 2018. Freedom of Establishment and Transfer Pricing Threats for the EU Single Market. International Transfer Pricing Journal (ITPJ), 25, (4), 306-316. (Details)
  Storck, Alfred, Petruzzi, Raffaele, Dziwinski, Karol Adam, Prasanna, Sayee. 2018. Global Transfer Pricing Conference 2018: Transfer Pricing Developments around the World. International Transfer Pricing Journal (ITPJ). 25 (3), 1-7. (Details)
  Dziwinski, Karol Adam, Prasanna, Sayee, Storck, Alfred, Petruzzi, Raffaele. 2018. Global Transfer Pricing Conference 2018: Transfer Pricing Developments around the World. Taxation Translation Journal. 2 (105), 44-52. (Details)
  Prasanna, Sayee, Petruzzi, Raffaele. 2018. Restricting the Interplay of Transfer pricing And Customs Valuation. Transfer Pricing International (TPI) 1, 44-46. (Details)
  Petruzzi, Raffaele, Koukoulioti, Vasiliki. 2018. The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: Preliminary Assessment. European Taxation. 391-400. (Details)
  Buriak, Svitlana, Petruzzi, Raffaele. 2018. Transfer Pricing Rules under CJEU’s Scrutiny: Green Light for Non-Arm’s Length Transactions? International Transfer Pricing Journal (ITPJ). 25 (5), 349-360. (Details)
2017 Sim, Sam, Owens, Jeffrey, Petruzzi, Raffaele, Tavares, Romero J.S., Migai, Clement. 2017. Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment. Bloomberg BNA 26, 209 (Details)
  Storck, Alfred, Lang, Michael, Owens, Jeffrey, Petruzzi, Raffaele. 2017. Die Zukunft des Transfer Pricing - Interview über Hintergrund und Ziele des WU Transfer Pricing Center. Transfer Pricing International (1), 4f (Details)
  Storck, Alfred, Petruzzi, Raffaele, Peng, Xue, Holzinger, Raphael. 2017. Global Transfer Pricing Conference: Transfer Pricing Developments around the World. International Transfer Pricing Journal (ITPJ) 24 (4), 270-279. (Details)
  Petruzzi, Raffaele, Holzinger, Raphael. 2017. Profit attribution to dependent agent permanent establishments in a post-BEPS. World Tax Journal 9 (2), 263-300. (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. The Profit Split Method: A Holistic View of BEPS in Transfer Pricing. Transfer Pricing International 1 (2), 110-120. (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. The Profit Split Method: Historical Evolution and BEPS Insights. Transfer Pricing International 1 (1), 44-54. (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. The Profit Split Method: Insights from BEPS Follow-Ups. Transfer Pricing International 1 (3), 168-171. (Details)
  Petruzzi, Raffaele. 2017. Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries. Transfer Pricing International 1 (2), 108-109. (Details)
2016 Storck, Alfred, Petruzzi, Raffaele, Tavares, Romero J.S., Pankiv, Marta. 2016. Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World. IBFD Journal Articles 23 (3), 216-222. (Details)
2013 Petruzzi, Raffaele. 2013. Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO. Diritto e Pratica Tributaria Internazionale 1 77-95. (Details)
2012 Petruzzi, Raffaele, Greinecker, Herbert. 2012. The Norwegian Dell Case and the Spanish Roche Case. SWI 6 260-265. (Details)

Chapter in edited volume

2019 Prasanna, Sayee, Petruzzi, Raffaele. 2019. Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis. In: Fundamentals of Transfer Pricing: A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 35-88. Netherlands: Kluwer Law International. (Details)
  Petruzzi, Raffaele, Sollund, Stig, Cottani, Giammarco, Prasanna, Sayee. 2019. Introduction to Transfer Pricing. In: Fundamentals of Transfer Pricing: A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 3-32. Netherlands: Kluwer Law International. (Details)
2018 Peng, Xue, Petruzzi, Raffaele. 2018. CHAPTER 9 Transfer Pricing and Intra-group Services. In: Fundamentals of Transfer Pricing A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 331-378. The Netherlands: Kluwer Law International. (Details)
  Petruzzi, Raffaele, Prasanna, Sayee. 2018. Global Transfer Pricing Developments. In: Transfer Pricing Developments Around the World 2018, Hrsg. Michael Lang, Raffaele Petruzzi, Alfred Strock, 1-40. Vienna: Kluwer Law International. (Details)
  Screpante, Mirna Solange, Petruzzi, Raffaele, Peng, Xue, Tyutyuryukov, Vladimir , Roller, Norbert. 2018. Transfer Pricing Issues Related to the One-Belt-One-Road Project. In: Removing Tax Barriers to China’s Belt and Road Initiative, Hrsg. Michael Lang Jeffrey Owens, 169-196. The Netherlands: Kluwer Academic Publ. (Details)
2017 Petruzzi, Raffaele, Lahodny-Karner, Andrea. 2017. Austria. In: IFA, The Future of Transfer Pricing, Hrsg. IFA Cahiers, 135-154. Amsterdam: IFA - International Fiscal Association. (Details)
  Petruzzi, Raffaele, Navisotschnigg, Florian. 2017. BEPS and EU requirements for Country-by-Country Reporting. In: Transparenz und Informationsaustausch: Der gläserne Steuerpflichtige, Hrsg. Lang/Haunold, 51-78. Wien: Linde. (Details)
  Petruzzi, Raffaele, Wöhrer, Viktoria. 2017. Business Profits, Permanent Establishments and Associated Enterprises . In: The UN Model Convention and its Relevance for the Global Tax Treaty Network, Hrsg. Lang/Pistone/Rust/Schuch/Staringer , 25-70. Amsterdam: IBFD. (Details)
  Petruzzi, Raffaele. 2017. Global Transfer Pricing Developments. In: Transfer Pricing Developments Around The World 2017, Hrsg. Lang/Storck/Petruzzi, 1-45. Amsterdam: Wolters Kluwer Law & Business. (Details)
2016 Storck, Alfred and Petruzzi, Raffaele. 2016. Permanent Establishments: Proposals Related to Agency Permanent Establishments ¿ Article 5(5) and (6) of the OECD Model Convention. In: Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention, Hrsg. Lang, Pistone, Rust, Schuch, Staringer, 83-106. Vienna: Linde. (Details)
  Petruzzi, Raffaele. 2016. The Arm's Length Principle: Between Legal Fiction and Economic Reality. In: Transfer Pricing in a Post-BEPS World , Hrsg. Lang, Storck, Petruzzi, 1-32. Amsterdam: Kluwer Law International. (Details)
2015 Petruzzi, Raffaele and Turcan, Laura and Koch, Petra. 2015. Different Types of Arbitration. In: International Arbitration in Tax Matters, Hrsg. Prof. Lang, Prof. Owens, 139-158. Amsterdam: IBFD. (Details)
  Petruzzi, Raffaele. 2015. Il Transfer Pricing nei Rapporti con Società Estere del Gruppo. In: Internazionalizzazione delle Imprese, Hrsg. Avella, 1-29. Milano: Il Sole 24 Ore. (Details)
  Petruzzi, Raffaele, Koch, Petra, Turcan, Laura. 2015. The Base­ball Arbi­tra­tion in Compa­rison to Other Types of Arbi­tra­tion. In: Inter­na­tional Arbi­tra­tion in Tax Matters, Hrsg. Lang and Owens , 139-158. Amsterdam: IBFD. (Details)
2014 Petruzzi, Raffaele. 2014. The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention. In: Dependent Agents as Permanent Establishments, Hrsg. Lang, Pistone, Schuch, Staringer and Storck, 33-45. Vienna: Linde Verlag. (Details)
2010 Petruzzi, Raffaele. 2010. Non-deduction of Interest Payments and Third Countries. In: The EU's external dimension in direct tax matters, Hrsg. Heidenbauer and Stürzlinger, 293-315. Vienna: Linde. (Details)

Edited book (editorship)

2019 Lang, Michael, Storck, Alfred, Petruzzi, Raffaele, Risse, Robert, Hrsg. 2019. Transfer Pricing and Intangibles. 1. Wien: Linde. (Details)
  Petruzzi, Raffaele, Tavares, Romero J.S. Hrsg. 2019. Transfer Pricing and Value Creation. 1. Wien: Linde. (Details)
2018 Lang, Michael, Cottani, Giammarco, Petruzzi, Raffaele, Storck, Alfred, Hrsg. 2018. Fundamentals of Transfer Pricing: A Practical Guide. Alphen aan den Rijn: Wolters Kluwer Law & Business. (Details)
  Lang, Michael, Storck, Alfred, Petruzzi, Raffaele, Hrsg. 2018. Transfer Pricing Developments Around the World 2018. Amsterdam: Kluwer Law International. (Details)
2017 Storck, Alfred, Lang, Michael, Petruzzi, Raffaele, Hrsg. 2017. Transfer Pricing Developments Around the World 2017. Amsterdam: Kluwer Law International. (Details)
2016 Lang, Michael and Storck, Alfred and Petruzzi, Raffaele, Hrsg. 2016. Transfer Pricing in a Post-BEPS World. Amsterdam: Kluwer Law International. (Details)
2014 Petruzzi, Raffaele, Spies, Karoline, Hrsg. 2014. Tax Policy Challenges in the 21st Century. Wien: Linde Verlag. (Details)

Paper presented at an academic conference or symposium

2018 Petruzzi, Raffaele. 2018. Global Transfer Pricing Developments with Special Reference to the Determination of Value in a Digitalised Economy. Global Transfer Pricing Conference "Transfer Pricing Developments around the World 2018" Wien, Österreich, 07.02-09.02. (Details)
2017 Petruzzi, Raffaele, Navisotschnigg, Florian. 2017. BEPS and EU requirements for Country-by-Country Reporting. Christian Doppler Symposium 2017: Transparenz und Informationsaustausch – Der gläserne Steuerpflichtige, Vienna, Austria, 02.03. (Details)
  Petruzzi, Raffaele. 2017. Global Transfer Pricing Developments. Global Transfer Pricing Conference: Transfer Pricing Developments around the World, Vienna, Austria, 23.02. (Details)
2016 Petruzzi, Raffaele. 2016. The Arm's Length Principle: Between Legal Fiction and Economic Reality. Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World, Vienna, Austria, 11.02. (Details)
  Petruzzi, Raffaele and Wöhrer, Viktoria. 2016. UN Model: Business Profits, Permanent Establishments and Associated Enterprises . 23rd Viennese Symposium on International Tax Law, WU Wien, Österreich, 17.06. (Details)

Research report, expert opinion

2019 Petruzzi, Raffaele, Holzinger, Raphael, Screpante, Mirna Solange, Buriak, Svitlana, Capristano Cardoso, Gabriela. 2019. Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One. OECD:WU Transfer Pricing Center. (Details)
  Storck, Alfred, Petruzzi, Raffaele, Buriak, Svitlana, Prasanna, Sayee. 2019. Comments to OECD on the Public Consultation Document issued addressing the tax challenges of the digitalisation of the economy. OECD:WU Transfer Pricing Center. (Details)
2018 Storck, Alfred, Owens, Jeffrey, Petruzzi, Raffaele, Capristano Cardoso, Gabriela. 2018. Comments to OECD on the new Chapter IV of the TPG "Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes" (Details)
  Storck, Alfred, Petruzzi, Raffaele, Prasanna, Sayee, Capristano Cardoso, Gabriela. 2018. Comments to OECD on the Public Discussion draft on BEPS Actions 8-10. Financial Transactions. OECD:WU. (Details)

Unpublished lecture

2019 Petruzzi, Raffaele, Buriak, Svitlana, Capristano Cardoso, Gabriela. 2019. Tax Responses to the Digitalisation of the Economy. Dell Technologies Transfer Pricing Meeting, Bratislava, 30.05.19 (Details)
  Petruzzi, Raffaele, Peng, Xue. 2019. Associated Enterprises (Art. 9 OECD Model). The Practice of Double Tax Treaties in Case Studies, Vienna, 29.01.19 (Details)
  Peng, Xue, Petruzzi, Raffaele. 2019. Business Profits (Art. 7 OECD Model). The Practice of Double Tax Treaties in Case Studies, Vienna, 29.01.19 (Details)
2018 Peng, Xue, Petruzzi, Raffaele. 2018. Transfer Pricing and Intangibles . Henkel Global Tax Campus 2018, Vienna, 18.05.18 (Details)
  Peng, Xue, Petruzzi, Raffaele. 2018. Transfer Pricing and Services . Henkel Global Tax Campus 2018, Vienna, 17.05.18 (Details)
2017 Petruzzi, Raffaele, Peng, Xue. 2017. Introduction to Transfer Pricing . Advanced TP Course (General Topics), Vienna, 29.05.17 (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. Introduction to Transfer Pricing . Seminar for Tax Judges on EU State Aid Law, Vienna, 31.03.17 (Details)
2016 Petruzzi, Raffaele, Peng, Xue. 2016. Recent case law on allocation rules – business profits, dealing at arm’s length, permanent establishments, dividends, interest and royalties. EURASIAN FISCAL ACADEMY: Tax Treaties and the Exchange of Information, Vienna, 04.10.16 (Details)
2015 Petruzzi, Raffaele. 2015. RECENT CASE LAW ON ALLOCATION RULES - Business Profits, PEs, Dividends, Interest and Royalties. Advanced Tax Treaty Course, KWT, 25.06. (Details)

Miscellaneous

2018 Storck, Alfred, Petruzzi, Raffaele, Peng, Xue. 2018. Comments on the Scoping of the Future Revision of Chapter VII (intra-group services) of the Transfer Pricing Guidelines. (Details)
2017 Storck, Alfred, Petruzzi, Raffaele, Peng, Xue. 2017. Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits). (Details)
2016 Storck, Alfred, Petruzzi, Raffaele, Holzinger, Raphael. 2016. Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments). https://www.oecd.org/ctp/transfer-pricing/Comments-on-discussion-draft-beps-action-7-attribution-of-profits-to-permanent-establishments-part2.pdf. (Details)
  Storck, Alfred, Petruzzi, Raffaele, Peng, Xue. 2016. Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits). http://www.oecd.org/ctp/transfer-pricing/Comments-on-discussion-draft-beps-action-8-10-revised-guidance-on-profit-splitsP2.pdf. (Details)

Projects

  • No projects found.