Marta Pankiv, PhD, LL.M., MSc, BSc
Marta Pankiv successfully completed the Doctoral Program in International Business Taxation (DIBT) at WU in September 2016. In her PhD research on transfer pricing she analysed the arm’s length principle as a legal norm of international tax law and identified the analytical framework for contemporary transfer pricing analysis, which defines the boundaries of the arm’s length principle based on such criteria as ownership, substance and commercial rationality as a test for transfer pricing law.
Marta also holds an LL.M. Degree in International Tax Law (WU), a Master’s Degree in Finance, and a UK Diploma in IFRS (ACCA), and worked as a transfer pricing manager at PwC in Vienna.
Marta successfully defended her thesis on 08.09.2016
Core Discipline: Law