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Publications

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.

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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.

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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).

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