Articles in Journals
Developing a transfer pricing policy framework for the current economic crisis and beyond (with Sayee Prasanna), IBFD International Transfer Pricing Journal (2020), forthcoming.
Tax Crimes as Predicate Offences in the EU Sixth Anti-Money Laundering Directive, IBFD European Taxation (2020), forthcoming.
Capristano Cardoso, G., Treatment of Currency Losses and Interest-Free Loans Under the Dutch Participation Exemption – Review of Case 17/03918 of the Supreme Court of the Netherlands, Transfer Pricing International (2019), pp. 217-220.
Capristano Cardoso, G. & Petruzzi, R., Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?, World Tax Journal (2019), V. 11 no. 4, Journal Articles & Papers IBFD.
Capristano Cardoso, G., Global Transfer Pricing Conference 2019: Transfer Pricing Developments around the World, 26 Intl. Transfer Pricing J. 5 (2019), Journal Articles & Papers IBFD.
Capristano Cardoso, G., Recharacterization of Intra-Group Commodities Transactions - Review of Case Glencore Investment Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia, Transfer Pricing International (2020), V. 1.
Petruzzi, R., Holzinger, R., Screpante, M.S., Buriak, S., Capristano Cardoso, G., The OECD “Unified Approach” - Have the Card Been Reshuffled?, Transfer Pricing International (2019), V. 6.
Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition? (with Raffaele Petruzzi), World Tax Journal 2019, online.
Capristano Cardoso, G., "Using Arbitration to Resolve Transfer Pricing Disputes and the Impact of the OECD's Unified Approach Proposal", Tax Notes International (2020), V. 97.
Contribution to Book
Capristano Cardoso, G., Global Transfer Pricing Developments. In: Transfer Pricing Developments Around the World 2019, Lang, M., Petruzzi, R., Storck, A. (eds.), Alphen aan den Rijn: Kluwer Law International (2019), pp. 1-39.
Profit Attribution to Agency PEs (Art 5 para 5 and 6) – Panel Discussion, in Lang/Storck/Petruzzi (eds), Attribution to Profits to Permanent Establishments, Linde, Vienna, 2020.
Transfer Pricing in Brazil (with A. Chaves), in Lang/Petruzzi/Cottani (eds), Fundamentals of Transfer Pricing: Principles and Practice, Wolters Kluwer, Alphen, forthcoming.
Chapter 12. Tax Treaty Application Beyond the Scope of Art 2 OECD MC 1982 and 2017 (Non-Discrimination, Mutual Agreement, Mutual Assistance) (with Alexander Rust, Xiangdan Luo), in Lang/Jiroussek (eds), Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, Wolters Kluwer, Alphen, forthcoming.
Comments sent to the OECD
Comments on the roadmap of the proposal entitled “Tax fraud and evasion – better cooperation between national tax authorities on exchanging information” (with Jeffrey Owens), European Commission (2020).
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.
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"
Petruzzi, R., Holzinger, R., Screpante, M.S., Buriak, S., Capristano Cardoso, G., Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One, OECD (2019).