Raffaele Petruzzi
Raffaele Petruzzi Ph.D.- Telephone:
- +43 1 31336 5065
- Email:
- raffaele.petruzzi@wu.ac.at
Affiliation
CV
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No curriculum entries found.
Researcher Identifier
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No researcher identifier found.
Awards and Honors
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No awards found.
Classifications
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No classifications found.
Expertise
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No expertises found.
Activities
| Organization scientific meeting (Conference etc.) | ||
|---|---|---|
| 2022 | WU TP Workshop: Assets versus People in a Work from Anywhere World - a Viewpoint by Transfer Pricing Practitioners | |
| 2022 | WU TP Workshop - The Transfer Pricing World in 2022 - The Tax Administrations' View | |
| 2022 | WU TP Workshop - Tax Certainty in Uncertain Times: Current Practice and Trends | |
| 2021 | WU TP Workshop - Transfer Pricing in Germany: What is the Future ahead? | |
| 2021 | WU TP Workshop - Transfer Pricing Audits: Current Practice and Trends to Expect | |
| 2021 | WU TP Workshop - The Use of Financial Modelling in Transfer Pricing | |
| 2021 | WU TP Workshop - The Transfer Pricing World in 2021 – A Review | |
| 2021 | WU TP Workshop - The Transfer Pricing World in 2021 - The Tax Administrations' View | |
| 2021 | WU TP Workshop - Reshaping the International Tax Scene: Transfer Pricing and beyond | |
| 2021 | WU TP Workshop - Intangibles in R&D-intense Industries | |
| 2021 | WU TP Workshop - Covid-19 and Transfer Pricing: The New Normal for Audit Readiness | |
| 2021 | WU TP Workshop - Business Restructuring: What it takes to successfully manage the TP challenges | |
| 2020 | WU TP Workshop - Transfer Pricing and Financing: what's the arm's length value of money? | |
| 2020 | WU TP Workshop - TP Toolkit to master an economic crisis | |
| 2020 | WU TP Workshop - The Transfer Pricing World in 2020 - A Review | |
| 2020 | WU TP Workshop - Managing transfer pricing controversy effectively | |
| 2020 | WU TP Workshop - Determining arm's length ranges during economic downturns: challenges and possible solutions | |
| 2020 | WU TP Workshop - DAC 6 and Transfer Pricing | |
| 2020 | WU TP Workshop - The Future of Corporate Tax: From Digital to Analog | |
| 2020 | WU TP Workshop - Dealing at arm's length in times of social distancing | |
| 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 | |
| since 2018 | WU TP Business Meeting | |
| 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 2017 | Advanced Transfer Pricing Course (Benchmarking) | |
| since 2016 | WU Global Transfer Pricing Conference | |
| since 2016 | WU - TA Specialised Transfer Pricing Programme, Singapore | |
| 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
| 2021 | Petruzzi, Raffaele, Holzinger, Raphael, Prasanna, Sayee. 2021. The OECD’s Proposed Changes to the Commentary on Article 9 (and Related Articles): A Critical Analysis. Transfer Pricing International (TPI). 4 1-7. | (Details) | |
| Petruzzi, Raffaele, Myzithra, Argyro. 2021. Transfer Pricing Rules Under EU Law and the CJEU’s Decision in Impresa Pizzarotti. Tax notes. 101 (5), 591-597. | (Details) | ||
| 2020 | Petruzzi, Raffaele, Holzinger, Raphael. 2020. Accurate Delineation vs Recognition of Intra-group Loans. Tax Notes International. 1110-1120. | (Details) | |
| Petruzzi, Raffaele. 2020. Dealing at Arm’s Length in Times Of Social Distance: A Case Study. Tax Notes International. 1599-1603. | (Details) | ||
| Petruzzi, Raffaele, Myzithra, Argyro. 2020. Substance in Transfer Pricing in a Post-BEPS World and Beyond…. International Transfer Pricing Journal (ITPJ). 27 (6) | (Details) | ||
| 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), 243-252. | (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 Cards been Reshuffled? Transfer Pricing International (TPI). 2019 (6), 1-12. | (Details) | ||
| Piotrowski, Sophia, Ismer, Roland, Baker, Philip, Monsenego, Jerome, Perrou, Katerina, Petruzzi, Raffaele, Reimer, Ekkehart, Serrano Anton, Fernando, Stankiewicz, Lukasz, Traversa, Eduardo, Voje, Jasna. 2019. Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation. Intertax. 47 (8&9), 1-15. | (Details) | ||
| Petruzzi, Raffaele, Holzinger, Raphael. 2019. Transfer Pricing, Financial Transactions and the Quest for Implicit Support: Swinging between Stand-Alone and Group Credit Rating. Transfer Pricing International (TPI). 2 (4), 193-200. | (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) | ||
| 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) | ||
| 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) | ||
| 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) | |
| Storck, Alfred, Petruzzi, Raffaele, Tavares, Romero J.S., Pankiv, Marta. 2016. Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World. Taxation Translation Journal. 98 (3), 78-86. | (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
| 2021 | Petruzzi, Raffaele, Prasanna, Sayee. 2021. Accurate Delineation and Recognition of Actual Transactions. In: Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Hrsg. Raffaele Petruzzi, Giammarco Cottani, Michael Lang, 0-0. Alphen aan den Rijn: Wolters Kluwer Law & Business. | (Details) | |
| Petruzzi, Raffaele, Prasanna, Sayee, Cottani, Giammarco, Sollund, Stig. 2021. Introduction to Transfer Pricing. In: Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Hrsg. Raffaele Petruzzi, Giammarco Cottani, Michael Lang, 0-0. Alphen aan den Rijn: Wolters Kluwer Law & Business. | (Details) | ||
| Petruzzi, Raffaele. 2021. Transfer Pricing and Intra-group Financial Transactions. In: Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Hrsg. Raffaele Petruzzi, Giammarco Cottani, Michael Lang, 0-0. 0: Wolters Kluwer Law & Business. | (Details) | ||
| Petruzzi, Raffaele. 2021. Transfer Pricing and Services. In: Fundamentals of Transfer Pricing: General Topics and Specific Transactions, Hrsg. Raffaele Petruzzi, Giammarco Cottani, Michael Lang, 0-0. Alphen aan den Rijn: Wolters Kluwer Law & Business. | (Details) | ||
| 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) | ||
| Petruzzi, Raffaele. 2019. Transfer Pricing and Intra-Group Financial Transactions. In: Fundamentals of Transfer Pricing: A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 379-414. Vienna: 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)
| 2022 | Petruzzi, Raffaele, Cottani,, Giammarco, Lang, Michael, Hrsg. 2022. Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics. 1. Wien: Kluwer Law International. | (Details) | |
| Lang, Michael, Petruzzi, Raffaele, Hrsg. 2022. Transfer Pricing and Financial Transactions. 1. Wien: Linde Verlag. | (Details) | ||
| 2021 | Lang, Michael, Petruzzi, Raffaele, Cottani, Giammarco, Hrsg. 2021. Fundamentals of Transfer Pricing: General Topics and Specific Transactions. Alphen aan den Rijn: Wolters Kluwer Law & Business. | (Details) | |
| Lang, Michael, Petruzzi, Raffaele, Hrsg. 2021. Transfer Pricing Developments Around the World 2021. 1. Alphen aan den Rijn: Wolters Kluwer Law & Business. | (Details) | ||
| 2020 | Lang, Michael, Petruzzi, Raffaele, Storck, Alfred, Hrsg. 2020. Attribution of Profits to Permanent Establishments. Current Developments, Relevant Issues and Possible Solutions. Wien: Linde. | (Details) | |
| Lang, Michael, Petruzzi, Raffaele, Hrsg. 2020. Transfer Pricing Developments Around the World 2020. Alphen aan den Rijn: Wolters Kluwer Law & Business. | (Details) | ||
| 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) | ||
| Lang, Michael, Storck, Alfred, Petruzzi, Raffaele, Hrsg. 2019. Transfer Pricing Developments around the World 2019. Amsterdam: Kluwer Law International. | (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
| 2021 | Petruzzi, Raffaele, Holzinger, Raphael, Prasanna, Sayee. 2021. Comments to the Public consultation document – Proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles. Vienna:WU Transfer Pricing Center. | (Details) | |
| 2020 | Capristano Cardoso, Gabriela, Kovacs, Dorottya, Prasanna, Sayee, Petruzzi, Raffaele. 2020. Comments on the OECD-Brazil project on amending transfer pricing rules in Brazil. Vienna:WU Transfer Pricing Center. | (Details) | |
| Capristano Cardoso, Gabriela, Kovacs, Dorottya, Prasanna, Sayee, Petruzzi, Raffaele. 2020. Comments on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations. Vienna:WU Transfer Pricing Center. | (Details) | ||
| Petruzzi, Raffaele, Buriak, Svitlana. 2020. Comments to the Report on Pillar One Blueprint – Tax Challenges Arising from Digitalisation. OECD:WU Transfer Pricing Center. | (Details) | ||
| 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) | ||
| 2017 | Owens, Jeffrey, Petruzzi, Raffaele. 2017. Comments on the Tax Challenges of Digitalisation. OECD:WU. | (Details) |
Unpublished lecture
| 2020 | Dziwinski, Karol Adam, Petruzzi, Raffaele. 2020. Business Profits (Art. 5, 7, 8, 14 of the OECD Model Convention). The Practice of Double Tax Treaties in Case Studies, Vienna, 28.01.20 | (Details) | |
| 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 Action 10 (Revised Guidance on Profit Splits). | (Details) | |
| 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) | ||
| 2015 | Storck, Alfred, Petruzzi, Raffaele. 2015. Comments on the Public Discussion Draft on BEPS Action 4 (Interest Deductions and Other Financial Payments). | (Details) |
Projects
- 2020
- Technical support on setting up a specialised transfer pricing team and designing and delivering of a comprehensive capacity-building program in transfer pricing (2020-2021) (Details)