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and International Tax Law Open main menu
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Publications

Dr. Raffaele PETRUZZI, LL.M.

Publications

I. Books

  1. Petruzzi, R., Lang, M. (Eds.), Transfer Pricing and Financing (Amsterdam: Wolters Kluwer), forthcoming.

  2. Petruzzi, R., Cottani, G., Lang, M. (Eds), Fundamentals of Transfer Pricing: Specific Industries, Regions/Countries, Intersection with Other Disciplines and Use of New Technologies (Amsterdam: Wolters Kluwer), forthcoming.

  3. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde 2022).

  4. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2021 (Amsterdam: Wolters Kluwer 2021).

  5. Petruzzi, R., Cottani, G., Lang, M. (Eds), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Amsterdam: Wolters Kluwer 2021).

  6. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2020 (Amsterdam: Wolters Kluwer, 2020).

  7. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing and Attribution of Profits to Permanent Establishments: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde, 2020).

  8. Petruzzi, R., Tavares, R. (Eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019).

  9. Lang, M., Storck, A., Petruzzi, R., Risse, R. (Eds.), Transfer Pricing and Intangibles: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde, 2019).

  10. Lang,M., Cottani, G., Petruzzi, R., Storck, A. (Eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019).

  11. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2019 (Amsterdam: Wolters Kluwer, 2019).

  12. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments Around the World 2018 (Amsterdam: Wolters Kluwer, 2018).

  13. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments Around the World 2017 (Amsterdam: Wolters Kluwer, 2017).

  14. Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016).

  15. Petruzzi, R., Transfer Pricing Aspects of Intra-Group Financing (Amsterdam: Wolters Kluwer, 2016).

  16. Petruzzi, R., Spies, K. (Eds.), Tax Policy Challenges in the 21st Century (Vienna: Linde, 2014).

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II. Articles in Journals

  1. Petruzzi, R., Holzinger, R., Prasanna, S., “The OECD’s Proposed Changes to the Commentary on Article 9 (and Related Articles): A Critical Analysis”, Transfer Pricing International 4 (3/2021), pp. 1-7.

  2. Petruzzi, R., Myzithra, A., “Transfer Pricing Rules Under EU Law and the CJEU’s Decision in Impresa Pizzarotti”, Tax Notes International 101 (5/2021), pp. 591-597.

  3. Petruzzi, R., Myzithra, A., “Substance in Transfer Pricing in a Post-BEPS World and Beyond…”, International Transfer Pricing Journal 27 (6/2020).

  4. Petruzzi, R., “Dealing at Arm’s Length in Times of Social Distance: A Case Study”, Tax Notes International (2020), p. 1599.

  5. Petruzzi R., Holzinger, R., “Accurate Delineation vs Recognition of Intra-group Loans”, Tax Notes International (June 8, 2020), pp. 1110-1120.

  6. Piotrowski, S., Ismer, R., Baker, P., Monsenego, J., Perrou, K., Petruzzi, R., Reimer, E., Serrano Antón, F., Stankiewicz, L., Traversa, E., Voje, J., “Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation”, Intertax 47 (8-9/2019), pp. 1-15.

  7. Capristano, G., Petruzzi, R., “Simplifying the transfer pricing analysis: an illusory Chimaera or a realistic ambition?”, World Tax Journal 11 (4/2019), pp. 531-555 (peer-reviewed).

  8. Petruzzi, R., Holzinger, R., Screpante, M., Buriak, S., Capristano, G., “The OECD ‘Unified Approach’ – Have the cards been reshuffled?” Transfer Pricing International 2 (6/2019), pp. 1-12.

  9. Miladinovic, A., Petruzzi, R., “The Recent Decisions of the European Commission on Fiscal State Aid: An Analysis from a Transfer Pricing Perspective”, International Transfer Pricing Journal 26 (4/2019), pp. 243-252.

  10. Petruzzi, R., “Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments: A Case Study”, International Transfer Pricing Journal 26 (2/2019), pp. 87-90.

  11. Petruzzi, R., Holzinger, R., "Transfer Pricing, Financial Transactions and the Quest for Implicit Support", Transfer Pricing International (2019), pp. 193-​200.

  12. Buriak, S., Petruzzi, R., “Transfer Pricing Rules under the ECJ's Scrutiny: Green Light for Non-Arm’s Length Transactions?”, International Transfer Pricing Journal 25 (5/2018), pp. 349-360.

  13. Petruzzi, R., Koukoulioti, V., “The New EC’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment”, European Taxation 58 (9/2018), pp. 391-400.

  14. Petruzzi, R., Buriak, S., “Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?”, Tax Notes International 90 (1/2018), pp. 91-116.

  15. Petruzzi, R., Buriak, S., “Freedom of Establishment and Transfer Pricing Threats for EU Single Market”, International Transfer Pricing Journal 25 (4/2018), pp. 306-316.

  16. Petruzzi, R., Holzinger, R., “Attributions of Participations to Permanent Establishments (II)”, Transfer Pricing International 2 (3/2018), 165-175.

  17. Petruzzi, R., Holzinger, R., “Attributions of Participations to Permanent Establishments (I)”, Transfer Pricing International 2 (2/2018), 109-125.

  18. Storck, A., Petruzzi, R., Dziwiński, K., Prasanna, S., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, Taxation Translation Journal 105 (2/2018), pp. 44-52 (in Chinese).

  19. Storck, A., Petruzzi, R., Dziwiński, K., Prasanna, S., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, International Transfer Pricing Journal 25 (3/2018), pp. 217-224.

  20. Petruzzi, R., Buriak, S., “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/2018)

  21. Petruzzi, R., Prasanna, S., “Restricting the Interplay of Transfer Pricing and Customs Valuation”, Transfer Pricing International 1 (1/2018).

  22. Storck, A., Petruzzi, R., Peng, C., Holzinger, R., "Global Transfer Pricing Conference: Transfer Pricing Developments around the World", ITPJ 2017, 270-279.

  23. Sim, S., Owens, J., Petruzzi, R., Tavares, R. J.S., Migai, C., "Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment". Bloomberg BNA 26, 2017, 209-217.

  24. Petruzzi, R., Peng, C., “The Profit Split Method: Insights from BEPS Follow-Ups”, Transfer Pricing International 1 (3/2017), pp. 168-171 (peer-reviewed).

  25. Petruzzi, R., “Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries”, Transfer Pricing International 1 (2/2017), pp. 108-109.

  26. Petruzzi, R., Peng, C., “The Profit Split Method: A Holistic View of BEPS in Transfer Pricing”, Transfer Pricing International 1 (2/2017), pp. 110-120 (peer-reviewed).

  27. Petruzzi, R., Holzinger, R., “Attribution of Profits to Dependent Agents Permanent Establishments in a Post-BEPS Era”, World Tax Journal 9 (2/2017), pp. 263-300 (peer-reviewed).

  28. Petruzzi, R., Peng, C., “The Profit Split Method: Historical Evolution and BEPS Insights”, Transfer Pricing International 1 (1/2017), pp. 44-54 (peer-reviewed).

  29. Storck, A., Petruzzi, R., Tavares, R., Pankiv, M., “Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World”, Taxation Translation Journal 98 (3/2016), pp. 78-86 (in Chinese).

  30. Storck, A., Petruzzi, R., Tavares, R., Pankiv, M., “Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World”, International Transfer Pricing Journal 23 (3/2016), pp. 216-222.

  31. Petruzzi, R., “Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO”, Diritto e pratica tributaria internazionale (1/2013), pp. 77-95.

  32. Petruzzi, R., Greinecker, H., “The Norwegian Dell Case and the Spanish Roche Case”, SWI (6, 2012), pp. 260-265.

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III. Contributions to Books

  1. Petruzzi, R., Cottani, G., Sollund, S., Prasanna, S., “Introduction to Transfer Pricing”, in: Petruzzi, R., Cottani, G., Lang, M. (eds), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Amsterdam: Wolters Kluwer, 2021), pp. 3-38.

  2. Prasanna, S., Petruzzi, R., “Accurate Delineation and Recognition of Actual Transactions”, in: Petruzzi, R., Cottani, G., Lang, M. (eds), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Amsterdam: Wolters Kluwer, 2021), pp. 39-70.

  3. Petruzzi, R., “Transfer Pricing and Services”, in: Petruzzi, R., Cottani, G., Lang, M. (eds), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Amsterdam: Wolters Kluwer, 2021), pp. 353-392.

  4. Petruzzi, R., “Transfer Pricing and Financial Transactions”, in: Petruzzi, R., Cottani, G., Lang, M. (eds), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Amsterdam: Wolters Kluwer, 2021), pp. 393-432.

  5. Petruzzi, R., Cottani, G., Sollund, S., Prasanna, S., "Introduction to Transfer Pricing", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 3-34.

  6. Prasanna, S. & Petruzzi, R., "Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 35-89.

  7. Peng, C. & Petruzzi, R., "Transfer Pricing and Intra-group Services", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 331-378.

  8. Petruzzi, R., "Transfer Pricing and Intra-group Financial Transactions", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Vienna: Wolters Kluwer, 2019), pp. 379-413.

  9. Petruzzi, R., Screpante, M., Peng, C., Roller, N., Tyutyuryukov, V., “Transfer Pricing Issues Related to the One-Belt-One-Road Project”, in: Lang, M., Owens, J. (Eds.), Removing Tax Barriers to China’s Belt and Road Initiative (Amsterdam: Wolters Kluwer, 2019), pp. 169-195.

  10. Petruzzi, R., Prasanna, S., “Global Transfer Pricing Developments”, in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2018 (Amsterdam: Wolters Kluwer, 2018).

  11. Petruzzi, R., “Global Transfer Pricing Developments”, in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2017 (Amsterdam: Wolters Kluwer, 2017).

  12. Petruzzi, R., Navisotschnigg, F., “BEPS- and EU-guidelines for the CbC-Reporting”, in: Lang, M., Haunold, P., Transparenz und Informationsaustausch (Vienna: Linde, 2017), pp. 51-78.

  13. Lahodny, A., Petruzzi, R., “Austria”, in: IFA, The Future of Transfer Pricing (IFA Cahiers, 2017), pp. 135-154.

  14. Wöhrer, V., Petruzzi, R., "Business Profits, Permanent Establishments and Associated Enterprises", in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (eds.), The UN Model Convention and Its Relevance for the Global Tax Treaty Network, Amsterdam: IBFD, 25-70.

  15. Petruzzi, R., “The Arm’s Length Principle: Between Legal Fiction and Economic Reality”, in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 1-32.

  16. Storck, A., Petruzzi, R., “Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6) of the OECD Model Convention”, in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (Eds.), Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Vienna: Linde, 2016), pp. 83-106.

  17. Petruzzi, R., Koch, P., Turcan, L., “The Baseball Arbitration in Comparison to Other Types of Arbitration”, in: Lang, M., Owens, J., (Eds.), International Arbitration in Tax Matters (Amsterdam: IBFD, 2015), pp.139-158.

  18. Petruzzi, R., “Il Transfer Pricing nei Rapporti con Società Estere del Gruppo”, in: Avella, F. (Eds.), Internazionalizzazione delle Imprese, Volume 3 (Milano: Il Sole 24 Ore, 2015), pp. 1-29.

  19. Petruzzi, R., “The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention”, in: Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A. (eds.), Dependent Agents as Permanent Establishments (Vienna: Linde, 2014), pp. 33-45.

  20. Petruzzi, R., “Non-deduction of Interest Payments and Third Countries”, in: Heidenbauer, S., Stürzlinger, B. (eds.), The EU’s external dimension in direct tax matters (Vienna: Linde, 2010), pp. 293-315.

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IV. Comments to the Work of International Organizations

  1. Petruzzi, R., Holzinger, R., Prasanna, S., “Comments to the Public consultation document – Proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles”, OECD (May 2021).

  2. Petruzzi, R., Buriak, S., "Comments to the Report on Pillar One Blueprint – Tax Challenges Arising from Digitalisation", OECD (December 2020). http://www.oecd.org/tax/beps/public-comments-received-on-the-reports-on-pillar-one-and-pillar-two-blueprints.htm

  3. Capristano Cardoso, G., Kovacs, D., Prasanna, S., Petruzzi, R., "Comments on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations", OECD (October 2020).

  4. Petruzzi, R., Holzinger, R., Buriak, S., Screpante M., Buriak S., Capristano G., “Comments on the Secretariat Proposal for a ‘Unified Approach’ under Pillar One”, OECD (November 2019).

  5. Petruzzi, R., Storck, A., Buriak, S., Prasanna, S., “Comments on the Public Consultation Document issued Addressing the Tax Challenges of the Digitalisation of the Economy”, OECD (March 2019).

  6. Petruzzi, R., Storck, A., Capristano Cardoso, G., Prasanna, S., “Comments on the Public Discussion Draft on BEPS Actions 8-10, Financial Transactions”, OECD (June 2018).

  7. Storck, A., Petruzzi, R., Peng, C., “Comments on Chapter VII (Intra-group services) of the Transfer Pricing Guidelines”, OECD (June 2018).

  8. Owens, J., Petruzzi, R., Storck, A., Capristano Cardoso, G., “Comments on Chapter IV (Administrative Approaches) of the Transfer Pricing Guidelines”, OECD (June 2018).

  9. Owens, J., Petruzzi, R., “Comments on the Tax Challenges of Digitalisation”, OECD (October 2017).

  10. Storck, A., Petruzzi, R., Holzinger, R., “Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments)”, OECD (September 2017).

  11. Storck, A., Petruzzi, R., Peng, C., “Comments on the Public Discussion Draft on BEPS Action 10 (Revised Guidance on Profit Splits)”, OECD (September 2017).

  12. Storck, A., Petruzzi, R., Holzinger, R., “Comments on the Public Discussion Draft on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments)”, OECD (September 2016).

  13. Storck, A., Petruzzi, R., Peng, C., “Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits)”, OECD (September 2016).

  14. Storck, A., Petruzzi, R., “Comments on the Public Discussion Draft on BEPS Action 4 (Interest Deductions and Other Financial Payments)”, OECD (February 2015).

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V. Teaching Experiences (Conferences)

  1. Global Transfer Pricing Developments – Global Transfer Pricing Conference “Transfer Pricing Developments around the World 2021”, February 15-18, 2021, WU (Vienna University of Economics and Business), Vienna (Austria), Online.

  2. Tax Challenges Arising from Digitalisation: Report on Pillar One Blueprint – International Symposium on Globalization, Digitalization and International Tax Challenges, November 28, 2020, School of Public Finance and Tax at Central University of Finance and Economics, Beijing (China), Online.

  3. BEPS and Ukraine: What will the future bring? – Workshop on International Taxation, October 13, 2020, Kyiv School of Economics, Kiev (Ukraine), Online.

  4. Transfer Pricing and Covid-19 – IFA India Conference, June 11, 2020, IFA India and IBFD, New Delhi (India), Online.

  5. Transfer Pricing, Artificial Intelligence & Data Analytics – February 22, 2020, WU (Vienna University of Economics and Business), Vienna (Austria).

  6. Global Transfer Pricing Developments – Global Transfer Pricing Conference “Transfer Pricing Developments around the World 2020”, February 19-21, 2020, WU (Vienna University of Economics and Business), Vienna (Austria).

  7. Transfer Pricing Aspects of the Digitalization of the Economy – Seminar for Chinese Tax Academics and Practitioners, December 5, 2019, China University of Finance & Economics, Beijing (China).

  8. Transfer Pricing Aspects of the Digitalization of the Economy – IFA Ukraine Conference, November 15, 2019, International Fiscal Association (Ukrainian Branch), Kiev (Ukraine).

  9. Transfer Pricing Aspects of the Digitalization of the Economy – Intangibles and Valuations in Transfer Pricing, November 6-7, 2019, CCT (Transfer Pricing Center), Warsaw (Poland).

  10. Transfer Pricing and Developing Countries – IFA Bosnia and Herzegovina Conference, October 30-31, 2019, International Fiscal Association (Bosnia and Herzegovina Branch), Sarajevo (Bosnia and Herzegovina).

  11. Attribution of Profits to Permanent Establishments: Current Developments, Relevant Issues, and Possible Solutions - 2019 WU Transfer Pricing Symposium, October 14, 2019, WU (Vienna University of Economics and Business), Vienna (Austria).

  12. Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments:

  13. A Case Study – 6th Annual Corporate Tax Summit, October 17-18, 2019, UniGlobal, Frankfurt (Germany).

  14. Complying with the Arm’s Length Principle: The Use of New Technologies – Tax Compliance: Exploiting the Potential of AI, Robotics and Data Analytics, October 9-10, 2019, Université de Genève, Geneva (Switzerland).

  15. Global Perspectives on Transfer Pricing Issues: China, India and LATAM – Global Transfer Pricing Forum Europe 2019, September 26, 2019, International Tax Review, Amsterdam (Netherlands).

  16. Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments:

  17. A Case Study – Digital Tax Europe 2019, September 25, 2019, BIS Group, Amsterdam (Netherlands).

  18. Transfer Pricing and Intangibles: Current Developments, Relevant Issues and Possible Solutions – Annual Tax Conference 2019, September 20, 2019, Malta Institute of Taxation, Golden Sands (Malta).

  19. Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments:

  20. A Case Study – New Trends in the Common Law: Taxation, September 3, 2019, Institute of Advanced Legal Studies, London (United Kingdom).

  21. BEPS Action 7 - Artificial Avoidance of Permanent Establishment; Transfer Pricing: supply chain to value chain – IFA India Conference, April 26-27, 2019, IFA India and IBFD, New Delhi (India).

  22. The Future of Transfer Pricing in the Financial Services Sector – 2019 Financial Services Transfer Pricing Conference, March 28, 2019, Deloitte Luxembourg, Luxemburg (Luxemburg).

  23. Global Transfer Pricing Developments – Global Transfer Pricing Conference “Transfer Pricing Developments around the World 2019”, February 17-19, 2019, WU (Vienna University of Economics and Business), Vienna (Austria).

  24. Transfer Pricing, Users Participation and Profit Attribution to Virtual Permanent Establishments – International Taxation Conference 2018, December 6-8, 2018, Foundation for International Taxation and IBFD, Mumbai (India).

  25. BEPS and Transfer Pricing: What will the future bring? – Level Up Ukraine, November 28-30, 2018, Deloitte Ukraine, Kiev (Ukraine).

  26. The Anti-Avoidance Aspects of Transfer Pricing Rules – Economy, Tax & Crime, November 23-24, 2018, University of Torun, Torun (Poland).

  27. Digital Economy and Taxation - A Possible Answer in the Proper Application of the Transfer Pricing Rules? – IFA Bulgaria Conference, November 8-9, 2018, International Fiscal Association (Bulgarian Branch), Sofia (Bulgaria).

  28. Transfer Pricing and Intangibles: Current Developments, Relevant Issues, and Possible Solutions - 2018 WU Transfer Pricing Symposium, October 29, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  29. Digitalisation of Business Models and Transfer Pricing: the New Frontier of Business Restructurings – 5th Annual Corporate Tax Summit, October 25-26, 2018, UniGlobal, Berlin (Germany).

  30. Digitalisation of Business Models and Transfer Pricing: the New Frontier of Business Restructurings – IFA Czech Republic Conference, October 16, 2018, International Fiscal Association (Czech Branch), Prague (Czech Republic).

  31. Transfer Pricing in the Central and Eastern Europe – IFA Serbia and CEE Conference, September 27-28, 2018, International Fiscal Association (Serbian Branch), Belgrade (Serbia).

  32. Transfer Pricing, Aggressive Tax Planning and Highly Digitalized Business Models – Conference organized by the Milan Young Tax Advisors, June 14, 2018, Unione Giovani Commercialisti di Milano, Milan (Italy).

  33. Transfer Pricing in Post-BEPS Era – New Trends in the Common Law: Taxation, May 16, 2018, Institute of Advanced Legal Studies, London (United Kingdom).

  34. Transfer Pricing Aspects of the Belt & Road Initiative (BRI) – Removing Tax Barriers to the Belt & Road Initiative (BRI), April 17, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  35. Transfer Pricing and EC State Aid – EU-US Tax Regulationship: Contest or Dialogue, March 9, 2018, Ludovici, Piccone & Partners, Milan (Italy).

  36. Transfer Pricing and EC State Aid – New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control, February 23, 2018, Tilburg University, Tilburg (the Netherlands).

  37. Global Transfer Pricing Developments – Global Transfer Pricing Conference “Transfer Pricing Developments around the World 2018”, February 7-9, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  38. Transfer Pricing and Blockchain – WU Transfer Pricing Workshop, February 7, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  39. Global Transfer Pricing Developments – Cyprus International Tax Conference, February 1, 2018, IMH, Nicosia (Cyprus).

  40. The Transfer Pricing Changes Introduced by the BEPS Action Plan – Transfer Pricing Conference, December 7-8, 2017, University of Cluj-Napoca, Cluj-Napoca (Romania).

  41. Assessing the Arm’s Length Nature of Intra-Group Financing – Transfer Pricing and Intra-Group Financing, November 23-24, 2017, CCT (Transfer Pricing Center), Warsaw (Poland).

  42. Global Transfer Pricing Developments – IFA Bulgaria Conference, November 3, 2017, International Fiscal Association (Bulgarian Branch), Sofia (Bulgaria).

  43. The Transfer Pricing Changes Introduced by the BEPS Action Plan – IFA Serbia Conference, October 27, 2017, International Fiscal Association (Serbian Branch), Belgrade (Serbia).

  44. Substance in transfer pricing – IFA Bulgaria Conference, May 18-19, 2017, International Fiscal Association (Bulgarian Branch), Sofia (Bulgaria).

  45. Recent trends in transfer pricing – IBFD Tax Knowledge Sharing session, March 9, 2017, International Bureau of Fiscal Documentation, Amsterdam (the Netherlands).

  46. The Future of Transfer Pricing in Austria – IFA Austria Conference, March 15, 2017, International Fiscal Association (Austrian Branch), Vienna (Austria).

  47. BEPS- and EU-guidelines for the CbC-Reporting – WU Symposium on Transparency and Exchange of Information, March 2, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  48. Global Transfer Pricing Developments – Global Transfer Pricing Conference “Transfer Pricing Developments around the World 2017”, February 22-24, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  49. Recent Developments on Permanent Establishments – 3rd Annual Corporate Tax Summit, November 24-25, 2016, UniGlobal, Berlin (Germany).

  50. Public Consultation on BEPS Action 7 (Additional Guidance on the Attribution of Profits to Permanent Establishments) and BEPS Actions 8-10 (Revised Guidance on Profit Splits) – October 11-12, 2016, Organisation for Economic Co-operation and Development (OECD), Paris (France).

  51. Transfer Pricing: Validating Value and Substance in the Future – The Future of Tax – Reforms for Growth and Protection of Revenue Base, September 9, 2016, SMU-TA Centre for Excellence in Taxation, Singapore (Singapore).

  52. Business Profits, Permanent Establishments and Associated Enterprises in The UN Model Convention – 24th Viennese Symposium on International Tax Law, June 17, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  53. The Arm’s Length Principle: Between Legal Fiction and Economic Reality – WU Transfer Pricing Workshop, May 26, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  54. A Broadening of the Cases for Profit Split? – 4th Annual Global Transfer Pricing Conference, March 14-15, 2016, Bloomberg BNA, Paris (France).

  55. Transfer Pricing Aspects of Intangibles (License Model) (BEPS Action 8) – Global Transfer Pricing Conference “Transfer Pricing in a Post-BEPS World”, February 11-12, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  56. The Impact of BEPS on Group Finance Structures – BvD Transfer Pricing Day, January 28, 2016, Bureau van Dijk, Frankfurt (Germany).

  57. The Impact of BEPS on Group Finance Structures – 2nd Annual Corporate Tax Summit, November 19-20, 2015, UniGlobal, Vienna (Austria).

  58. Intra-Group Services and Financing; Transfer Pricing Challenges related to Physical Presence and Intangibles – Conference “Emerging Challenges Facing Tax Policymakers and Administrations in the Area of International Taxation and Transfer Pricing”, July 6-9, 2015, The World Bank Group, Vienna (Austria).

  59. OECD BEPS Proposals Related to Agency PEs – 22th Viennese Symposium on International Tax Law, June 19, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  60. Dearth of Comparable Information in Developing and Developed Economies: Overview of the Issue and Current Practices in Dealing with the Challenge – Conference “Operating Transfer Pricing Rules in the New Transparent Environment: Exploiting the Potential of New Technologies”, April 13-14, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  61. Different Types of Arbitration – Conference “International Arbitration in Tax Matters: Taking the Debate Forward”, January 19-20, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  62. The Canadian GlaxoSmithKline Case – Italian IFA Conference, November 25, 2013, IFA Italy, Milan (Italy).

  63. The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention – 20th Viennese Symposium on International Tax Law, June 14, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  64. The ECJ SGI Case – Conference on ECJ Leading Cases on Fundamental Freedoms and Rights, May 8, 2013, Universidad Nacional de Educación a Distancia (UNED), Madrid (Spain).

  65. Le Nuove Convenzioni Concluse dall’Italia – Italian IFA Conference, December 12, 2011, IFA Italy, Milan (Italy).

    66.  

VI. Teaching Experiences (Courses)

  1. Basic Transfer Pricing Topics – Transfer Pricing Course for Bachelor Students, April 7-May 27, 2021, WU (Vienna University of Economics and Business), Vienna (Austria), Online.

  2. Advanced Transfer Pricing Topics – Transfer Pricing Course for Master Students, April 27-May 25, 2021, WU (Vienna University of Economics and Business), Vienna (Austria), Online.

  3. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Benchmarking), July 5-9, 2021, WU (Vienna University of Economics and Business), Vienna (Austria), Online..

  4. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), April 26-May 7, 2021, WU (Vienna University of Economics and Business), Vienna (Austria).

  5. Principles of Transfer Pricing – Transfer Pricing Course, March 18, 2021, University of Florence, Florence (Italy), Online.

  6. Advanced Transfer Pricing Topics – LL.M. Program in Digitalization & Tax Law, March 8-9, 2021, WU (Vienna University of Economics and Business), Vienna (Austria), Online.

  7. Transfer Pricing and Intra-Group Services; Transfer Pricing and Intra-Group Financing – Senior level course, November 11, 2020, SDA Bocconi, Milan (Italy), Online.

  8. Advanced Transfer Pricing Topics – WU-TA Advanced Transfer Pricing Programme 2020, November 2-12, 2020, WU (Vienna University of Economics and Business) and Tax Academy of Singapore, Singapore (Singapore), Online.

  9. Advanced Transfer Pricing Topics – Workshop for the Armenian Tax Administration, October 19-23, 2020, European Commission Technical Assistance and Information Exchange (TAIEX), Jerewan (Armenia), Online.

  10. Advanced Transfer Pricing Topics – LL.M. Program in International Tax Law, October 16-17, 2020, WU (Vienna University of Economics and Business), Vienna (Austria), Online.

  11. Taxation of Highly Digitalized Businesses at the Time of Covid19 – Online webinar, June 26, 2020, University of Marilia, São Paulo (Brazil), Online.

  12. Taxing Digital Economy: Current Debates – Course for Masters and Ph.D. Students, June 15, 2020, Rio de Janeiro State University (UERJ), Rio de Janeiro (Brazil), Online.

  13. Advanced Transfer Pricing Topics – Workshop for the Polish Tax Administration, June 8-9, 2020, European Commission Structural Reform Support Service, Athens (Greece), Online.

  14. Advanced Transfer Pricing Topics – Transfer Pricing Course for Master Students, April-June 2020, WU (Vienna University of Economics and Business), Vienna (Austria), Online.

  15. Basic Transfer Pricing Topics – Transfer Pricing Course for Bachelor Students, April-June 2020, WU (Vienna University of Economics and Business), Vienna (Austria).

  16. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Specific Topics), September 21-25, 2020, WU (Vienna University of Economics and Business), Vienna (Austria).

  17. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Benchmarking Topics), September 7-11, 2020, WU (Vienna University of Economics and Business), Vienna (Austria).

  18. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), June 29-July 3, 2020, WU (Vienna University of Economics and Business), Vienna (Austria).

  19. Introduction to Transfer Pricing – Course for Chinese Students, December 5, 2019, China University of Finance & Economics, Beijing (China).

  20. Transfer Pricing and Intra-Group Financing – Workshop for the Chinese Tax Administration, November 25-29, 2019, International Monetary Fund, Yangzhou (China).

  21. Advanced Transfer Pricing Topics – LL.M. Program in International Tax Law, November 22-23, 2019, WU (Vienna University of Economics and Business), Vienna (Austria).

  22. Transfer Pricing and Intra-Group Services – Senior level course, November 8, 2019, SDA Bocconi, Milan (Italy).

  23. Advanced Transfer Pricing Topics – WU-TA Advanced Transfer Pricing Programme 2019, September 30-October 4, 2019, WU (Vienna University of Economics and Business) and Tax Academy of Singapore, Singapore (Singapore).

  24. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Specific Topics), September 23-27, 2019, WU (Vienna University of Economics and Business), Vienna (Austria).

  25. Advanced Transfer Pricing Topics – Workshop for the Greek Tax Administration, September 16-19, 2019, European Commission Structural Reform Support Service, Athens (Greece).

  26. Introduction to Transfer Pricing – Unified Summer ELSA Law Schools, July 23, 2019, European Law Students' Association, Krakow (Poland).

  27. Advanced Transfer Pricing Topics – Workshop for the Greek Tax Administration, July 11-12, 2019, European Commission Structural Reform Support Service, Athens (Greece).

  28. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Benchmarking), July 1-5, 2019, WU (Vienna University of Economics and Business), Vienna (Austria).

  29. Introduction to Transfer Pricing – Malherbe Seminar, June 20-21, 2019, The Hamangiu Publishing House, Predeal (Romania).

  30. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), May 20-24, 2019, WU (Vienna University of Economics and Business), Vienna (Austria).

  31. Global Transfer Pricing Developments – International Tax Course, May 16, 2019, Akademie für Recht, Steuern und Wirtschaft (ARS), Vienna (Austria).

  32. Tax Planning Structures Post-BEPS – Workshop for the Basque Tax Administration, May 9-10, 2019, London School of Economics (LSE), Bilbao (Spain).

  33. Principles of Transfer Pricing – Transfer Pricing Course, March 15, 2019, University of Florence, Florence (Italy).

  34. Introduction to Transfer Pricing – Workshop for the Ukrainian Tax Administration, November 29, 2018, Ukrainian State Fiscal Service, Kiev (Ukraine).

  35. Transfer Pricing and Business Restructurings – Transfer Pricing Course, November 21, 2018, Ordine Dottori Commercialisti di Milano, Milan (Italy)

  36. Introduction to Transfer Pricing; Transfer Pricing and Intra-Group Services; Transfer Pricing and Intra-Group Financing; Transfer Pricing and Intangibles – Workshop for the Croatian Tax Administration, November 12-14, 2018, European Commission Technical Assistance and Information Exchange (TAIEX), Zagreb (Croatia).

  37. Advanced Transfer Pricing Topics – LL.M. Program in International Tax Law, October 19-20, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  38. Advanced Transfer Pricing Topics – WU-TA Advanced Transfer Pricing Programme 2018, October 8-11, 2018, WU (Vienna University of Economics and Business) and Tax Academy of Singapore, Singapore (Singapore).

  39. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Specific Topics), September 17-21, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  40. The Future of Transfer Pricing – Workshop for LL.M. Alumni, September 15, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  41. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Benchmarking), July 2-5, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  42. Recent Case Law on Business Profits, Dealing at Arm’s Length, Permanent Establishments – The Practice of Double Tax Treaties, June 28, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  43. Advanced Transfer Pricing Topics – Henkel Global Tax Campus 2018, May 17-18, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  44. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), April 23-27, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  45. Tax Planning Structures Pre- and Post-BEPS: Permanent Establishments – Workshop for the Basque Tax Administration, March 13, 2018, London School of Economics (LSE), Bilbao (Spain).

  46. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – The Practice of Double Tax Treaties, January 23, 2018, WU (Vienna University of Economics and Business), Vienna (Austria).

  47. Transfer Pricing and Business Restructurings – Senior level course, January 19, 2018, SDA Bocconi, Milan (Italy).

  48. Global Transfer Pricing Developments – Transfer Pricing Course, December 4, 2017, Akademie für Recht, Steuern und Wirtschaft (ARS), Vienna (Austria).

  49. Advanced Transfer Pricing Topics – LL.M. Program in International Tax Law, November 17-18, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  50. Transfer Pricing and Intra-Group Financing – Transfer Pricing Course, November 13, 2017, Akademie für Recht, Steuern und Wirtschaft (ARS), Vienna (Austria).

  51. Advanced Transfer Pricing Topics – LL.M. Program in International Tax Law, September 29-30, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  52. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Specific Topics), September 18-23, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  53. Advanced Transfer Pricing Topics – WU-TA Specialised Transfer Pricing Programme 2017, September 11-14, 2017, WU (Vienna University of Economics and Business) and Tax Academy of Singapore, Singapore (Singapore).

  54. Transfer Pricing and Embedded Intangibles – Workshop for the Singaporean Tax Administration, September 7, 2017, Inland Revenue Authority Of Singapore, Singapore (Singapore).

  55. Transfer Pricing and Intra-Group Services; Transfer Pricing and Intra-Group Financing – Workshop for the Brazilian Tax Administration, August 30, 2017, Secretaria da Receita Federal do Brasil, Rio de Janeiro (Brazil).

  56. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2016, July 7, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  57. Recent Case Law on Business Profits, Dealing at Arm’s Length, Permanent Establishments – The Practice of Double Tax Treaties, June 23, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  58. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Benchmarking), July 3-7, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  59. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), May 29-June 2, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  60. Advanced Transfer Pricing Topics – Workshop for government officials from Russia and Commonwealth of Independent States (CIS), May 16-19, 2017, WU (Vienna University of Economics and Business) and World Bank Group, Vienna (Austria).

  61. The Application of Transfer Pricing in the Context of State Aid Law – Seminar for judges from Austria, Italy, Belgium and the Netherlands co-financed by the EU Commission, March 3, 2017, Tilburg University, University of Antwerp, University of Bologna, and WU (Vienna University of Economics and Business), Vienna (Austria).

  62. Transfer Pricing and Business Restructurings – Senior level course, January 27, 2017, SDA Bocconi, Milan (Italy).

  63. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – The Practice of Double Tax Treaties, January 17, 2017, WU (Vienna University of Economics and Business), Vienna (Austria).

  64. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 1, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  65. Transfer Pricing Legislation: A Comparative Discussion; Information Gathering and Risk Assessment – Study Tour with Vietnamese government officials on the pending proposal for amendments to internal transfer pricing guidelines, November 7, 2016, WU (Vienna University of Economics and Business) and World Bank Group, Vienna (Austria).

  66. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (Specific Topics), October 10-14, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  67. Recent Transfer Pricing Developments – Lecture to government officials from Eastern European countries, October 5, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  68. Advanced Transfer Pricing Topics – WU-TA Specialised Transfer Pricing Programme 2016, September 5-8, 2016, WU (Vienna University of Economics and Business) and Tax Academy of Singapore, Singapore (Singapore).

  69. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2016, July 12, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  70. Recent Case Law on Business Profits, Dealing at Arm’s Length, Permanent Establishments – The Practice of Double Tax Treaties, June 28, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  71. Advanced Transfer Pricing Topics – Advanced Transfer Pricing Course (General Topics), April 25-29, 2016, WU (Vienna University of Economics and Business), Vienna (Austria).

  72. Transfer Pricing and Business Restructurings – Senior level course, January 15, 2016, SDA Bocconi, Milan (Italy).

  73. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 10, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  74. Recent Case Law on Business Profits, Dealing at Arm’s Length and Permanent Establishments – Lecture to government officials from Eastern European countries, November 17, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  75. Taxation of Foreign construction site of PE – Workshop on Practical Problems of Tax Treaty Interpretation and Application, October 16, 2015, The Institute of Chartered Accountants of India and WU (Vienna University of Economics and Business), Vienna (Austria).

  76. Distributive rules relevant for companies (Art. 7 OECD Model Convention); allocation of taxation rights; the concept of permanent establishment (Art. 5 OECD/UN Model Convention) – Lecture to government officials from African countries, October 6, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  77. Transfer Pricing and Intra-Group Financing – Henkel Global Tax Campus 2015, September 22, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  78. Advanced Transfer Pricing Topics – Global Transfer Pricing Course (Advanced Topics), September 21-25, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  79. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2015, July 14, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  80. Recent Case Law on Business Profits, Dealing at Arm’s Length, Permanent Establishments – The Practice of Double Tax Treaties, June 26, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  81. Introduction to Transfer Pricing; Transfer Pricing and Intra-Group Financing – Global Transfer Pricing Course, May 18-22, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  82. Transfer Pricing and Intra-Group Financing – Master Program in Taxation and Accounting, May 11, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  83. Introduction to Transfer Pricing – Henkel Global Tax Campus 2015, April 24, 2015, WU (Vienna University of Economics and Business), Vienna (Austria).

  84. Transfer Pricing and Business Restructurings – Senior level course, January 16, 2015, SDA Bocconi, Milan (Italy).

  85. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 11, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  86. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2014, July 15, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  87. Recent Case Law on Business Profits, Dealing at Arm’s Length and Permanent Establishments – Lecture to government officials from Eastern European countries, June 24, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  88. The Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – Lecture to members of the tax court of Thailand, May 20, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  89. Important Court Decisions in Transfer Pricing – Henkel Global Tax Campus 2014, May 6, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  90. Transfer Pricing in International Companies: Selected Issues with Case Studies – Master Program in Taxation and Accounting, May 6, 8, 14 and 15, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  91. Unilateral Measures to Avoid Double Taxation – Master Program in Taxation and Accounting, March 26, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  92. Transfer Pricing Issues related to Intra-group Financing – DIBT Research Seminar chaired by Prof. R. Sausgruber, March 17, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  93. Corporate Financing Decisions and Related Tax Issues – Round table chaired by Prof. H. Lukota, February 21, 2014, WU (Vienna University of Economics and Business), Vienna (Austria).

  94. Tax Policy Challenges in the 21st Century – LL.M. Program in International Tax Law, January 10-11, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  95. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, December 5, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  96. International Tax Policy – Master Program in Taxation and Accounting, November 20, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  97. Transfer Pricing and EU Law – Master Program in Taxation and Accounting, November 11, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  98. Transfer Pricing and Attribution of Profits to Permanent Establishments – Henkel Global Tax Campus 2013, October 15, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  99. Associated Enterprises (Art. 9 OECD Model) and Attribution of Profits to Permanent Establishments (Art. 7 OECD Model) – CEE Vienna International Tax Law Summer School 2013, July 16, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  100. Analysis of the Complex Situations of Transfer Pricing between Associated Parties – Senior level course, June 4, 2013, Hotel “Amberton”, Vilnius (Lithuania).

  101. The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention – Round table chaired by Prof. C. Staringer, May 17, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  102. Transfer Pricing in International Companies: Selected Issues with Case Studies – Master Program in Taxation and Accounting, April 9, 23 and 30 and May 15, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  103. Unilateral Measures to Avoid Double Taxation – Master Program in Taxation and Accounting, March 18, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  104. Introduction to Transfer Pricing – Master Program in Taxation and Accounting, March 15, 2013, WU (Vienna University of Economics and Business), Vienna (Austria).

  105. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, October 24, 2012, WU (Vienna University of Economics and Business), Vienna (Austria).

  106. The Existence of Permanent Establishments and Attribution of Profits to Permanent Establishments – Crowe Horwath Tax Academy (Senior Course Level), October 18, 2012, Hotel “Arcotel Kaiserwasser”, Vienna (Austria).

  107. Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO – DIBT Research Seminar chaired by Prof. T. Kaye, June 25, 2012, WU (Vienna University of Economics and Business), Vienna (Austria).

  108. Transfer Pricing in International Companies: Selected Issues with Case Studies – Master Program in Taxation and Accounting, March 14 and 21 and May 8 and 16, 2012, WU (Vienna University of Economics and Business), Vienna (Austria).

  109. Introduction to Transfer Pricing – LL.M. Program in International Tax Law, November 22, 2011, WU (Vienna University of Economics and Business), Vienna (Austria).

  110. Introduction to Transfer Pricing – Master Program in Taxation and Accounting, November 7, 2011, WU (Vienna University of Economics and Business), Vienna (Austria).

    111.