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and International Tax Law Open main menu
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Publications

Dr. Raffaele Petruzzi, LL.M.

I. Books

  1. Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing: Principles and Practice (Amsterdam: Wolters Kluwer, 2025).

  2. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2024 (Amsterdam: Wolters Kluwer, 2024).

  3. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2023 (Amsterdam: Wolters Kluwer, 2023).

  4. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing and Business Restructurings: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde, 2023).

  5. Petruzzi, R., Lang, M. (Eds.), Transfer Pricing and Financing (Amsterdam: Wolters Kluwer 2023).

  6. Lang, M., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2022 (Amsterdam: Wolters Kluwer 2022).

  7. Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer 2022).

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

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

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

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

  12. 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).

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

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

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

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

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

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

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

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

  21. 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., Mainkar, D., “Remote Work vs. Corporate Income Tax: Relocating Our Understandings”, Tax Notes International 133 (7/2024), pp. 827-841.

  2. Petruzzi, R., Myzithra, A., “The EC’s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm’s Length Principle”, International Transfer Pricing Journal 31 (1/2024), pp. 21-31.

  3. Petruzzi, R., Padwalkar, A., "Transfer Pricing aspects of Pillar One and Pillar Two", Belt and Road Initiative Tax Journal (2/2024), pp. 82-87.

  4. Petruzzi, R., Padwalkar, A., “Pillar One, Pillar Two, Transfer Pricing and the Arm’s Length Principle: A Tangled Web of New and Old Taxing Rules”, Bulletin for International Taxation 77 (10/2023), pp. 446-459.

  5. Iervolino, R., Petruzzi, R., “Il Caso Tetra Pak: L’inizio di una Nuova Era nei Controlli Fiscali relativi ai Prezzi di Trasferimento?”, Diritto e Pratica Tributaria Internazionale 18 (4/2021), pp. 1811-1828.

  6. 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.

  7. 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.

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

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

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

  11. 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.

  12. 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).

  13. 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.

  14. 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.

  15. 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.

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

  17. 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.

  18. 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.

  19. 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.

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

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

  22. 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).

  23. 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.

  24. 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)

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

  26. 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.

  27. Storck, A., Petruzzi, R., Peng, X., Holzinger, R., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, International Transfer Pricing Journal, (4/2017), pp. 270-279.

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

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

  30. Petruzzi, R., Holzinger, R., "Profit attribution to dependent agent permanent establishments in a post-BEPS", World Tax Journal, (2/2017), pp. 263-300.

  31. 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).

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

  33. Storck, A., Lang, M., Owens, J., Petruzzi, R., "Die Zukunft des Transfer Pricing - Interview über Hintergrund und Ziele des WU Transfer Pricing Center", Transfer Pricing International, (1/2017), pp. 4f

  34. 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).

  35. 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.

  36. 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.

  37. 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., "Transfer Pricing and Financial Transactions" in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: Principles andPractice, (Amsterdam: Wolters Kluwer, 2025) pp. 447-488.

  2. Petruzzi, R., "Transfer Pricing and Services" in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: Principles and Practice, (Amsterdam: Wolters Kluwer, 2025) pp. 407-446.

  3. Prasanna, S., Petruzzi, R., "Accurate Delineation and Recognition of Actual Transactions" in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: Principles and Practice, (Amsterdam: Wolters Kluwer, 2025) pp. 39-70.

  4. Petruzzi, R., Cottani, G., Sollund, S., Prasanna, S., "Introduction to Transfer Pricing" in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: Principles and Practice, (Amsterdam: Wolters Kluwer, 2025) pp. 3-38.

  5. Orlandi, M., Petruzzi, R., “Il Manuale ONU sui Prezzi di Trasferimento”, in: Della Valle, E., Maisto, G., Miele, L. (Eds.), Il Transfer Price nell’Ordinamento Tributario Italiano (Torino: Giappichelli, 2024), pp. 101-130.

  6. Petruzzi, R., Moura, M., “Safe Harbour Regimes”, in: Associação Brasileira de Direito Financeiro (Eds.), Transfer Pricing in Brazil: Towards Alignment with the OECD Standard (São Paulo: Quartier Latin, 2023), pp. 387-436.

  7. Petruzzi, R., “Introduction”, in: Petruzzi, R., Lang, M. (Eds.), Transfer Pricing and Financing (Amsterdam: Wolters Kluwer, 2023), pp. 1-28.

  8. 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.

  9. 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.

  10. 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.

  11. Petruzzi, R., "Transfer Pricing and Intra-group Financial Transactions", in: Petruzzi, R., Cottani, G., Lang, M. (eds), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Amsterdam: Wolters Kluwer, 2021).

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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, 2018), pp. 169-195.

  18. 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).

  19. 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).

  20. 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.

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

  22. 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, 2017), 25-70.

  23. 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.

  24. 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.

  25. 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.

  26. 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.

  27. 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.

  28. 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. Commentaries

  1. Petruzzi, R., Barbosa Moura, M. H., Padwalkar, A., “Comments to the Call for Evidence for an Impact Assessment ‘Business in Europe: Framework for Income Taxation (BEFIT)’”, European Commission (January 2023).

  2. Petruzzi, R., Barbosa Moura, M. H., “Comments to the Public Consultation Document ‘Pillar One – Amount B’”, OECD (January 2023).

  3. Petruzzi, R., Barbosa Moura, M. H., “Comments to the Public Consultation Document ‘Progress Report on the Administration and Tax Certainty Aspects of Pillar One’”, OECD (November 2022).

  4. Petruzzi, R., Padwalkar, A., Barbosa Moura, M., “Comments to the Public Consultation Document ‘Progress Report on Amount A of Pillar One’”, OECD (August 2022).

  5. Petruzzi, R., Barbosa Moura, M., Mirembe, R., “Comments to the Public Consultation Document ‘Pillar One – A Tax Certainty Framework for Amount A’”, OECD (June 2022).

  6. Petruzzi, R., Barbosa Moura, M., Mirembe, R., “Comments to the Public Consultation Document ‘Pillar One – Tax certainty for issues related to Amount A’”, OECD (June 2022).

  7. Petruzzi, R., Padwalkar, A., “Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Domestic Legislation on Scope’”, OECD (April 2022).

  8. Petruzzi, R., Moura, M., “Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Tax Base Determinations’”, OECD (March 2022).

  9. Petruzzi, R., Moura, M., “Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing’”, OECD (February 2022).

  10. 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).

  11. 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

  12. 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).

  13. 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).

  14. 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).

  15. 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).

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

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

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

  19. 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).

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

  21. 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).

  22. 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).

  23. 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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