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.) | ||
|---|---|---|
| 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
| Forthcoming | Petruzzi, Raffaele, Turcan, Laura, Vock, Isabel. Forthcoming. International Tax Disputes – Current Trends. - , | (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) | (Details) | |
| 2018 | Dziwinski, Karol Adam, Prasanna, Sayee, Storck, Alfred, Petruzzi, Raffaele. 2018. 2018. Global Transfer Pricing Conference 2018: Transfer Pricing Developments around the World. - (105), 44-52. | (Details) | |
| 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) | ||
| 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
| 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)
| 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 | 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) |
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) | |
| 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. | (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.