Institute for Austrian
and International Tax Law Open main menu
[Translate to English:] Ansicht Campus WU

Publications

Articles in Journals

  • Scuderi, Erika. 2022. „Provisions primarily of a fiscal nature: time to dispel doubts”. EC Tax Review, 2022/5.

  • Scuderi, Erika, Holzinger, Raphael. 2021. “2021 WU Global Transfer Pricing Conference: ‘Transfer Pricing Developments around the World’”. International Transfer Pricing Journal (ITPJ). 28 (4) open access

  • Scuderi, Erika. 2021. Towards a plastic-free economy: the Italian plastic tax. Rivista Telematica di Diritto Tributario.

  • Scuderi, Erika, Rizzo, Amedeo. 2020. Is the Post-Lockdown a Good Timing for Introducing an Environmental Tax? Fiscalità e Commercio Internazionale, 08.10.20

  • Risoluzione delle controversie fiscali internazionali: i progressi e le (forse persistenti) criticità delle soluzioni adottate nello schema di Decreto legislativo recante attuazione alla Direttiva (UE) 2017/1852, Il Nuovo Diritto delle Società, 2/2020, 213.

  • La nozione di beneficiario effettivo alla luce delle recenti pronunce giurisprudenziali, in Diritto Bancario, 13 September 2019

  • Comunicazioni di rigore, in ItaliaOggi, 22 June 2019

  • Legge di bilancio 2019: le principali novità per i soggetti IRES, in Diritto Bancario, 11 February 2019.

Chapters in Collected Editions

  • The Relevance of Art 21(2) OECD and UN MC (with Georg Kofler), in Kofler/Lang/Rust/Schuch/Spies/Staringer (eds), Priority Rules In Tax Treaties – The Relation Between The Different Distributive Rules In The OECD And The UN Model Convention, IBFD, forthcoming.

  • A case for environmental taxation as a response to the COVID-19 economic crisis (with Amedeo Rizzo, Artemis Loukaidou), in Harris/ de Cogan/Brassey (eds), Tax Law in Times of Crisis and Recovery, forthcoming.

  • Scuderi, Erika, Holzinger, Raphael. 2021. Global Transfer Pricing Developments. In: Transfer Pricing Developments Around the World 2021, Hrsg. Michael Lang & Raffaele Petruzzi, 1-58. Amsterdam: Kluwer Law International.

Lectures / Conferences

  • “A Case for Environmental Taxation as a Response to the Covid-19 Economic Crisis”, (with Rizzo, A. and Loucaidou, A.) Fifth Tax Policy Conference organized by the Center for Tax Law at the University of Cambridge.

  • “Provisions primarily of a fiscal nature: time to dispel doubts?”, 22nd Global Conference on Environmental Taxation – Implementing Green Deals (hosted by Prof. Stefan Weishaar at Groningen University).