Research

The WU Transfer Pricing Center researches and analyses transfer pricing topics. Within its activities, the Center publishes articles and books on transfer pricing topics, provides comments to the work of international organizations in this field, and much more.

These activities involve all the transfer pricing community at the Institute for Austrian and International Tax Law (including professors, research associates, visiting researchers, LL.M. students) and outside the Institute (including international organizations, governments and tax administrations, the business community, and advisors).

If you are a student, an academic, or a professional, interested in working on a paper supervised by us, please contact us.

Books on Transfer Pricing Topics

Contributions to Books on Transfer Pricing Topics

Petruzzi, R., Orlandi, M., “Chapter 4: Il Manuale Onu Sui Prezzi Di Trasferimento” in: Eugenio, D., at.al., (eds.), “Il Transfer Price nell’Ordinamento Tributario Italiano” (Giappichelli 2024) pp. 101-130
Moura, M.H.B., Frenkenberger, T., “Global Transfer Pricing Developments” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 1-47.
Verlinden, I., De Baets, S., Van Kets, B., Sandra, W., “Transfer Pricing Aspects of Pillar One” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 49-87.
Tolley, A., Perry, K., Havisham, C., “Transfer Pricing Aspects of Pillar Two” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 89-110.
Butani, M., Kejriwal, S., Chawla, K., “Transfer Pricing and Big Data” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 111-139.
Schnorberger, S., Behmenburg, B., Buschkämper, A., Menzel, H., Witomski, P., “Transfer Pricing and Remote Work” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 141-168.
Hafkenscheid, R.P.F.M., “Transfer Pricing in Times of High Inflation” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 169-194.
Ooi, V., Ritter, I, “Transfer Pricing and Crypto Assets” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2023, (Amsterdam: Wolters Kluwer, 2023), pp. 195-214.
Padwalkar, A., Rodriguez Peña, C.C., “Chapter 6: The Relationship between Articles 7, 8 and 14 of the OECD and UN Models” in: Lang, M., et.al., (eds.), Priority Rules in Tax Treaties (IBFD 2023).
Moura, M.H.B., Blum W.D., “Chapter 2: The Relevance of Article 7(4) of the OECD Model” in: Lang, M., et.al., (eds.), Priority Rules in Tax Treaties (IBFD 2023).
Padwalkar, A., "Introduction to Business Restructuring" in: Petruzzi R., Lang, M. (eds.), Transfer Pricing and Business Restructurings, (Linde 2023).
Reypens, N., Buriak, S., "Chapter 1: Delineating and Recognizing Business Restructuring" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Business Restructurings, (Linde 2023).
De Robertis, G., Talia, R., "Chapter 2: Remunerating the Restructuring Itself" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Business Restructurings, (Linde 2023).
Dawid, R., Zehner, D., "Remunerating the Post-Restructuring" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Business Restructurings, (Linde 2023).
Ebertz, T., Shkolnyi, O., Prasanna S., "Chapter 4: Other Relevant Issues" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Business Restructurings, (Linde 2023).
Petruzzi, R., Padwalkar, A., "Transfer Pricing in Relation to Businesses in Economic and Financial Distress" in: Kristofferson, E.(ed.), Taxation of Companies in Economic and Financial Distress, (IBFD 2023).
Moura, M.H.B., Petruzzi, R., "Safe Harbour Regimes" in: Monguilod, A.C., Gomes de Oliveira, A., Camargo Ferrari, B., Pimentel, C.L., Cavalcanti, F., Balco, T. (eds.), Transfer Pricing in Brazil: Towards Alignment with the OECD Standard (Quartier Latin 2023), pp. 543-591.
Petruzzi, R., "Introduction" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 1-28.
Russo, A., Dekker, A., Böhne, T., "Loans" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 29-62.
Hickman, A., Moura, M.H.B., "Financial Guarantees" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 63-90.
Assef, S., Birmans, M. O., Sobotka E., "Cash Pooling" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 91-114.
Ledure, D., Moelands, W., López R., Hermida T., "Hybrid Financing" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 115-140.
Dodhia, B., Shah, P.R., Mitra, R., Kale, W.Y., "Factoring" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 141-160.
Hales, S.J., Hovorkova, L., "Captive Insurance" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 161-196.
Dettmann, G., "Asset Management" in: Petruzzi, R., Lang, M. (eds.), Transfer Pricing and Financing, (Wolters Kluwer 2023), pp. 197-224.
Kovács, D., Lawson, Y., "Global Transfer Pricing Developments" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 1-30.
Verlinden, I., Van West, J.P., De Baets, S., "Transfer Pricing Developments in the European Union" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 31-76.
Levey, M.M., "Transfer Pricing Developments in the United States" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 77-102.
Butani, M., Kejriwal, S. "Transfer Pricing Developments in Developing Countries and Emerging Economies" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 103-122.
De Robertis, G., Nguyen, A., Subramanian, P., "Recent Developments on Transfer Pricing in the Post-Covid-19 Era" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 123-164.
Wilkie, S., "Recent Developments on Transfer Pricing and Substance" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 165-212.
van Herksen, M., Jie-A-Joen, C., Albayrak, Ö., "Recent Developments on Transfer Pricing and Business Restructurings" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 213-244.
Milewska, M., Mallen, C., "Recent Developments on Transfer Pricing and New Technologies" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2022, (Amsterdam: Wolters Kluwer, 2022), pp. 245-268.
Gehauf, G., Eigelshoven, A., "Transfer Pricing in the Automotive Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 3-27.
Frehner, E., "Transfer Pricing in the Banking and Asset Management Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 29-66.
Mambwe, K., "Transfer Pricing in the Commodities Trade Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 67-97.
Lagarden, M., Risse, R., "Transfer Pricing in the Fast-Moving Consumer Goods Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 99-152.
Moretti, V.A., "Transfer Pricing in the Insurance Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 153-188.
Srinivasan, N., Petovska, K., Amba, T., Lalapet, S., "Transfer Pricing in the IT Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 189-211.
Broen, B., van Sten, E.J., "Transfer Pricing in the Oil and Gas Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 213-229.
Zirnstein, F., Kaiser, P., "Transfer Pricing in the Pharmaceutical and Life Sciences Sector" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 231-257.
Costa Chaves, A., Capristano Cardoso, G., "Transfer Pricing in Brazil" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 261-298.
Lan, S., "Transfer Pricing in China" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 299-332.
Monsenego, J., "Transfer Pricing in the European Union" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp.333-367.
Mitra, R., Narang, N., Nijhara, T., "Transfer Pricing in India" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 369-404.
Rosenbloom, H.D., Kochman, N.M., "Transfer Pricing in the United States" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 405-436.
Kovács, D., "Use of New Technologies in Transfer Pricing by Taxpayers" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 439-454.
Capristano Cardoso, G., Yong, S.Y., "Use of New Technologies in Transfer Pricing by Tax Authorities" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 455-474.
D’Ostuni, M., Figus Diaz, J., "Transfer Pricing and Antitrust Rules" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 477-489.
Dziwiński, K., "Transfer Pricing and Customs Valuation" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 491-511.
Bricchetto, P., Dziwiński, K., "Transfer Pricing and VAT" in: Petruzzi, R., Cottani, G., Lang, M., (eds.), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (Amsterdam: Wolters Kluwer, 2022), pp. 513-552.
Moura, M.H.B. , "Introduction to Financial Transactions" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde 2022) pp. 3-28.
Moerer, O., Sundar Manivannan, S., Yuan, R., "Accurate Delineation of Financial Transactions" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde 2022) pp. 29-52.
Pletz, A., Kabir, D., Danesi, B., "Pricing Loans" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde 2022) pp. 53-94.
Galumov, G., "Pricing Financial, Guarantees" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde 2022) pp. 95-130.
Uceda, Á., Mosk, L., Snel, F., "Pricing Cash Pooling" in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions (Vienna: Linde 2022) pp. 131-152.
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.
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.
Brown, M., Orlandi, M., ”Transfer Pricing Methods: Traditional Transaction Methods” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 71-106.
Gonnet, S., Madelpuech G., Capristano Cardoso G., “Transfer Pricing Methods: Transactional Profit Methods and Other Methods” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 107-140.
Prasanna, S., Kovács, D., “Comparability Analysis” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 141-178.
Buriak, S., Striato M., “Administrative Approaches to Avoiding/Minimising TP Disputes” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 179-218.
Piccone, P., Burkadze, E., “Administrative Approaches to Resolving Transfer Pricing Disputes” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 219-258.
Bremer, S., “Transfer Pricing Documentation” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 259-294.
Holzinger, R., “Attribution of Profits to Permanent Establishments” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 295-350.
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. 353-92.
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), pp. 393-432.
Cottani, G., Ludovici, P., Striato, M., “Transfer Pricing and Intangibles” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 433-464.
Prasanna, S., Quattrocchi, Z., “Transfer Pricing and Business Restructurings” in: Petruzzi, R., Cottani, G., Lang, M. (eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions(Amsterdam: Wolters Kluwer, 2021), pp. 465-504.
Scuderi, E., Holzinger, R., “Global Transfer Pricing Developments”, in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 1-58.
Verlinden, I., De Baets S., Van West J.P., “Transfer Pricing Developments in the European Union”, in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 59-86.
Foley, S.F., Kramer, K.D., Bettge, T.D., Sullivan L.M., McConkey J.D., “Transfer Pricing Developments in the United States” in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 87-106.
Butani M., Kejriwal S., “Transfer Pricing: Recent Developments in Developing Countries and Emerging Economies”, in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 107-135.
Bennet, M.C., “Recent Developments on the Tax Challenges of the Digitalization of the Economy”, in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 137-156.
De Robertis, G., “Recent Developments in Transfer Pricing and COVID-19”, in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 157-192.
Muyaa, E., “Recent Developments on Transfer Pricing and Simplification Measures”, in: Lang, M., Petruzzi, R. (eds.), Transfer Pricing Developments Around the World 2021 (Amsterdam: Wolters Kluwer, 2021), pp. 193-225.
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.
Buriak, S., Dziwiński, K., "Global Transfer Pricing Developments", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 1-39.
Nicholls, W., Buriak, S., "Recent Transfer Pricing Developments in the European Union", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 39-62.
Martin, M., Horowitz, M., Bettge, T., "Transfer Pricing Developments in the United States", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 63-83.
Muyaa, E., "Transfer Pricing Developments in Developing Countries and Emerging Economies", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 85-117.
Verlinden, I., De Baets, S., "Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy: New Nexus Rules", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 119-150.
Cottani, G., "Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy: New Profit Allocation Rules", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 151-170.
Pletz, A., Kabir, D., "Recent Developments on Transfer Pricing and Intra-Group Financing", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 171-196.
Sim, S., Baur, M., Paruthi, S., "Recent Developments on the Use of New Technologies for Transfer Pricing", in: Lang, Petruzzi (eds.), Transfer Pricing Developments Around The World 2020 (Amsterdam: Wolters Kluwer, 2020), pp. 197-227.
Capristano Cardoso, G., "Global Transfer Pricing Developments", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 1-39.
Verlinden, I., De Baets, S., Deré, P., Alicja Smolkowska, A., Maria Mazio, M., "Transfer Pricing Developments in the European Union", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 41-85.
Steinsaltz, M., "Transfer Pricing Developments in the United States", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 87-123.
Hickman, A., Prasanna, S., "Transfer Pricing Developments in Developing Countries and Emerging Economies", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 125-147.
Wehnert, O., "Recent Developments on Transfer Pricing and Intra-Group Services", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 149-168.
De Robertis, G., "Recent Developments on Transfer Pricing and Intra-Group Financing", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 169-192.
Jiménez, A. M., "Recent Developments on the Nexus Rules to Tax Business Profits at Source", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 193-237.
Cottani, G., "Recent Developments on Attribution of Profits to Digital Permanent Establishments", in: Lang, Petruzzi, Storck (eds.), Transfer Pricing Developments Around The World 2019 (Amsterdam: Wolters Kluwer, 2019), pp. 239-262.
Screpante, M. S., "Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor en las operaciones con intangibles (Acciones 8-10): ¿el cambio que nada cambia?", in Braccia (ed.) Aspectos Relevantes de la Reforma Tributaria en Materia de Tributación Internacional (Buenos Aires: La Ley-Thomson Reuters, 2018), pp. 163-196.
Solovyova, O., "Historical Evolution on Transfer Pricing and Value Creation", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 3-31.
Yan, S., "Value Creation and Transfer Pricing Policy Considerations", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 33-54.
Egger, W., "Transfer Pricing and Value Creation in the Context of Permanent Establishments", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 55-89.
Werner, M., "Value Creation and the Accurate Delineation of the Transaction", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 93-130.
Kraus, V., "Value Creation and the Recognition of the Actual Transaction Undertaken", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 131-149.
Simunek, M., "Value Creation and Application of Traditional Transaction Methods", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 151-172.
Khodakovsky, P., "Value Creation and the Application of Transactional Profit Methods", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 173-194.
Kropackova, P., "Value Creation and Procurement Function", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 197-223.
Schatzl, D., "Value Creation and the Manufacturing Function", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 225-253.
Khmelevskaya, V., "Value Creation and the Distribution Function", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 255-294.
Majerková, M., "Value Creation and Service Function", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 295-311.
Winkelbauer, B., "Transfer Pricing and Value Creation in the RD&I Functions", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 313-335.
Brodskiy, D., "Transfer Pricing and Value Creation in the Commodities Trade Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 339-360.
Blumer, J., "Transfer Pricing and Value Creation in the Automotive Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 361-383.
Gebauer, T., "Transfer Pricing and Value Creation in the Real Estate Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 387-418.
Tiefling, P., "Transfer Pricing and Value Creation in the Consumer Products Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 419-443.
Califano, M., "Transfer Pricing and Value Creation in the Food and Beverage Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 445-469.
Zacher, A., "Transfer Pricing and Value Creation in a Digitalized Economy", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 471-501.
Siddiqui, Y. J., "Transfer Pricing & Value Creation in the Pharmaceutical Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 503-526.
Schuster, S., "Transfer Pricing and Value Creation in the Telecommunications Sector", in: Petruzzi, Tavares (eds.), Transfer Pricing and Value Creation (Vienna: Linde, 2019), pp. 527-549.
Dziwiński, K., Peng, C., "Introduction to the post-BEPS transfer-pricing aspects of intangibles", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 3-23.
Van den Brekel, R., "Defining intangibles – an introduction", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 27-33.
Dziwiński, K., Riedl, M., "Defining intangibles – panel discussion and case study", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 35-47.
Lagarden, M., "Attribution of intangible-related returns – case study", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 51-76.
Navisotschnigg, F., "Attribution of intangible-related returns – panel discussion", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 77-84.
Andree, C., Liebchen, D., "Structuring intangibles", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 87-122.
Dziwiński, K., "Structuring intangibles – panel discussion", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 123-130.
Llinares, E., Meghames, R., "Hard to value intangibles", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 133-144.
Prasanna, S., "Valuation of intangibles – panel discussion", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 145-149.
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 (Amsterdam: Wolters Kluwer, 2019), pp. 3-33.
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 (Amsterdam: Wolters Kluwer, 2019), pp. 35-89.
Brown, M., Orlandi, M., "Transfer Pricing Methods (Part I): Traditional Transaction Methods", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 91-124.
Gonnet, S., Madelpuech, G., "Transfer Pricing Methods (Part II): Transactional Profit Methods", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 125-158.
Buriak, S., Striato, M., "Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 159-197.
Piccone, P.F., Burkadze, E., Peng, C., "Administrative Approaches to Resolving Transfer Pricing Disputes", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 199-238.
Bremer, S., "Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 239-284.
Holzinger, R., "Attribution of Profits to Permanent Establishments", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 287-330.
Peng, C., Petruzzi, R., "Transfer Pricing and Intra-group Services", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 331-378.
Petruzzi, R., "Transfer Pricing and Intra-group Financial Transactions", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 379-413.
Cottani, G., Ludovici, P., "Transfer Pricing and Intangibles", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 415-435.
Prasanna, S., Quattrocchi, Z., "Transfer Pricing, Supply Chain Management and Business Restructurings", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 437-482.
Cremer, I., Lim, B., "Transfer Pricing and Customs Valuation", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 483-504.
Miladinovic, A., Szudoczky, R., "Transfer Pricing and EU State Aid", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (Amsterdam: Wolters Kluwer, 2019), pp. 505-542.
Petruzzi, R., Prasanna, S., "Global Transfer Pricing Developments", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018 (Amsterdam: Wolters Kluwer, 2018), pp. 1-45.
Verlinden, I., De Baets, S., Deré, P., Szotek, P., Voje, J., "Transfer Pricing Developments in the European Union", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018 (Amsterdam: Wolters Kluwer, 2018), pp. 47-80.
Dhall, K., Subramanian, P., Taheri, C., Heyland, M., "Transfer Pricing Developments in the United States", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018 (Amsterdam: Wolters Kluwer, 2018), pp. 81-109.
Cottani, G., "Transfer Pricing Developments in Developing Countries and Emerging Economies", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018 (Amsterdam: Wolters Kluwer, 2018), pp. 111-139.
Wehnert, O., "Recent Developments on Transfer Pricing Documentation and Country-by-Country Reporting", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018 (Amsterdam: Wolters Kluwer, 2018), pp. 141-158.
De Baets, S., Gao, J., "Recent Developments on Comparability Analysis in Transfer Pricing", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018(Amsterdam: Wolters Kluwer, 2018), pp. 159-192.
Gonnet, S., "Recent Developments on the Profit Split Method", in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2018 (Amsterdam: Wolters Kluwer, 2018), pp. 193-220.
Petruzzi, R., “Global Transfer Pricing Developments”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 1-45.
Verlinden, I., De Baets, S., Deré, P., Meneghetti, D., “Transfer Pricing Developments in the European Union“, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 47-76.
Foley, S., Taheri, C., Tavares, R.J.S., “Transfer Pricing Developments in the United States”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 77-100.
Cottani, G., “Transfer Pricing Developments at the United Nations”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 101-123.
Van der Breggen, M., “Recent Development on Transfer Pricing and Intercompany Financing”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 125-153.
Gonnet, S., “Recent Developments on the Profit Split Method”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 155-170.
Kroppen, H.-K., van der Ham, S., “Recent Developments on Attribution of Profits to Dependent Agent Permanent Establishments”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 171-195.
Brown, M., Clavey, C., Devlin, D., Loeprick, J., “Recent Developments on a Toolkit for Developing Countries”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing Developments Around The World 2017 (Amsterdam: Wolters Kluwer, 2017), pp. 197-201.
Tavares, R.J.S., “Country-by-Country Over-Reporting? National Sovereignty, International Tax Transparency, and the Inclusive Framework on BEPS”, in: Rocha, Christian (eds.), Tax Sovereignity in the BEPS Era (Amsterdam: Wolters Kluwer, 2017), pp. 201-242.
Petruzzi, R., Navisotschnigg, F., “BEPS and EU requirements for Country-by-Country Reporting”, in: Lang, Haunold (eds.), Transparenz und Informationsaustausch: Der gläserne Steuerpflichtige (Vienna: Linde, 2017), pp. 51-78.
Lahodny, A., Petruzzi, R., “Austria”, in: IFA, The Future of Transfer Pricing (IFA Cahiers, 2017), pp. 135-154.
Szudoczky, R., “Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law: Comments”, in: Richelle, Schön, Traversa (eds.), State Aid Law and Business Taxation (Berlin: Springer, 2016), pp. 163-184.
Petruzzi, R., “The Arm's Length Principle: Between Legal Fiction and Economic Reality”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 1-32.
Gonnet, S., “Risks Redefined in Transfer Pricing Post-BEPS”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 33-60.
Wilkie, S., “Transfer Pricing Aspects of Intangibles: The License Model”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 61-96.
Brauner, Y., “Transfer Pricing Aspects of Intangibles: The Cost Contribution Arrangement Model”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 97-130.
Russo, R., “Interest Deductions and Transfer Pricing Aspects of Intra-Group Financing”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 131-144.
Maisto, G., “Transfer Pricing Aspects of Low Value-Adding Services”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 145-158.
Cottani, G., “Commissionaire Arrangements/Low-Risk Distributors and Attribution of Profits to Permanent Establishments”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 159-186.
Kaeser, C., Bremer, S., “Transfer Pricing and Documentation Requirements”, in: Lang, Storck, Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (Amsterdam: Wolters Kluwer, 2016), pp. 187-208.
Petruzzi, R., Wöhrer, V., “Business Profits, Permanent Establishments and Associated Enterprises”, in: Lang, Pistone, Rust, Schuch, Staringer (eds.), The UN Model Convention and its Relevance for the Global Tax Treaty Network (Vienna: Linde, 2016), pp. 25-70.
Storck, A., Petruzzi, R, “Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6) of the OECD Model Convention”, in: Lang, Pistone, Rust, Schuch, Staringer (eds.), Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Vienna: Linde, 2016), pp. 83-106.
Storck, A., Mechtler, L., “OECD BEPS Proposals Related to Article 5 (3) and (4) of the OECD Model Convention”, in: Lang, Pistone, Rust, Schuch, Staringer (eds.), Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Vienna: Linde, 2016), pp. 51-81.
Petruzzi, R., Koch, P., Turcan, L., “The Baseball Arbitration in Comparison to Other Types of Arbitration”, in: Lang and Owens (eds.), International Arbitration in Tax Matters (Amsterdam: IBFD, 2015), pp.139-158.
Petruzzi, R., “Il transfer pricing nei rapporti con società estere del gruppo”, in: Avella, Internazionalizzazione delle Imprese 3 (Il Sole 24 Ore, 2015), pp. 1-29.
Storck, A., Zeiler, A., “Beyond the OECD Update 2014: Changes to the Concept of Permanent Establishments in the Light of the BEPS Discussion”, in Lang, Pistone, Schuch, Staringer and Storck (eds.), The OECD-Model-Convention and its Update 2014 (Vienna: Linde, 2015), p. 242.
Storck, A., Schmidjell-Dommes, S. “Acting on behalf of an Enterprise under Art 5(5) of the OECD Model Convention”, in Lang, Pistone, Schuch, Staringer and Storck (eds.), Dependent Agents as Permanent Establishments (Vienna: Linde, 2014), pp. 47-83.
Petruzzi, R., “The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention”, in: Lang, Pistone, Schuch, Staringer and Storck (eds.), Dependent Agents as Permanent Establishments (Vienna: Linde, 2014), pp. 33-45.
Petruzzi, R., “Non-deduction of Interest Payments and Third Countries”, in: Heidenbauer and Stürzlinger (eds.), The EU's external dimension in direct tax matters (Vienna: Linde, 2010), pp. 293-315.

Articles on Transfer Pricing Topics

Petruzzi, R., Padwalkar, A., “Transfer Pricing Aspects of Pillar One and Pillar Two” Belt and Road Initiative Tax Journal (4/2023)
Barbosa Moura, M.H. “French Conseil d'État Rules on the Use of Comparables Within Methodology Put Forward by Tax Administration: Observations on the ST Dupont Case” Transfer Pricing International (2/2024)
Petruzzi, R., Mainkar, D., "Remote Work vs. Corporate Income Tax: Relocating Our Understandings" Tax Notes International (02/2024).
Moura, M.H.B., Frenkenberger, T., “2023 WU Global Transfer Pricing Conference: “Transfer Pricing Developments around the World” International Transfer Pricing Journal (7/23).
Padwalkar, A., Moura, M.H.B., “Unraveling BEFIT: Navigating Europe's New Tax Frontier” Tax Notes International (9/2023).
Mirembe, R., “The Pillar One Deal: Implications for Countries and Taxpayers” CASP Analyses and Studies (9/23).
Dziwinski, K., “DEMPE Functions in Practice: The International Approach and Lessons Learned over the Last Years” CASP Analyses and Studies (9/23).
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 (10/23).
Padwalkar, A., Moura, M.H.B., Amount A and Its Design So Far: Feasibility in Sight? “The Transfer Pricing World in 2022: A Review” International Transfer Pricing Journal (30/23)
Moura, M.H.B., “Transfer Pricing in the Crisis: Solution Approaches from Germany, Austria and Liechenstein” TPI Transfer Pricing International (3/23)
Rodriguez Peña, C.C., “Another Loss for the Israeli Tax Administration in a Transfer Pricing Business Restructuring Case – Time to Change the Approach? Observations on the Medingo Case” TPI Transfer Pricing International (5/22)
Padwalkar, A., Mirembe, R., Moura, M.H.B., “The Transfer Pricing World in 2022: A Review” TPI Transfer Pricing International (6/22)
Mitra, R.K., “ Need to Revisit and Amend OECD Guidelines on Marketing Intangibles” International Transfer Pricing Journal (30/23)
Liotti.B.F., Ndubai. J.W., Maina, R.W., Moura, M.H.B., Lazarov, I., “U.N. Tax Committee Confident It Can Attain Ambitious Mandate” Tax Notes International (109/23)
Mirembe, R., “A Not-So-Bright Line: Advertising, Marketing, and Promotion Expenditure in India” Tax Notes International (110/23)
Padwalkar, A., Rodriguez Peña, C.C., “Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation” World Tax Journal (15/23)
Kovács, D., Lawson, Y., “2022 WU Global Transfer Pricing Conference: “Transfer Pricing Developments around the World”” IBFD (4/22)
Screpante, S.M., Argentina/International - Argentinian Court Decides that the Sixth Transfer Pricing Method Must Be Used for Customs Valuations Based on Business Substance as a Decisive Factor IBFD (9/22)
Screpante, S.M., “Argentina - Argentine Supreme Court Rules That Source Protection Prevails over Prices Obtained in Normal Market Practices between Independent Parties” IBFD (10/22)
Hickman, A., Moura, M.H.B., “Transfer Pricing of Financial Guarantees: The Limits of Arm’s Length and a Practical Solution” Intertax (1/2023)
Rodriguez Peña, C.C., Moura, M.H.B., Mirembe, R., “Sustainable Development Goals and Agenda 2030 Guide U.N. Tax Committee”, Tax Notes International (6/2022).
Screpante, S.M., “Can the Cost-Plus Method Be Used to determine the Arm’s Length Interest Rate of an Intra-Group Loan?” TPI Transfer Pricing International (4/2022).
Screpante, S.M., “Implicit Support in Cross-Border Financing: Challenges for MNE’s and Impact on Borrower Company’s Credit Rating” TPI Transfer Pricing International (2/2022).
Screpante, S.M., “French Supreme Court Recognises the Significance of the Functional Analysis in Line with the OECD TPG” TPI Transfer Pricing International (1/2022).
Dziwiński, K., “Amazon and the Others: Is “lex retro non agit” Still Alive? – Static and Dynamic Interpretation and Application of Tax Treaties and Additional Materials”, TPI Transfer Pricing International (6/2021).
Holzinger, R., „Ergebnisabgrenzung bei grenzüberschreitenden Homeoffice-Tätigkeiten“, TPI Transfer Pricing International (6/2021).
Rodriguez Peña, C.C., “The Comparability Analysis in the Transfer Pricing Documentation – An Essential Element to Apply the ALS? - Observations on the Tetra Pak Case”, TPI Transfer Pricing International (5/2021).
Padwalkar, A., “The 2021 UN Transfer Pricing Manual – A Step in the Right Direction”, TPI Transfer Pricing International (5/2021).
Moura, M.H.B., “EU Commission’s Transfer Pricing Analysis at Stake – The Amazon Case According to the General European Court”, TPI Transfer Pricing International (4/2021).
Capristano Cardoso, G. “Balancing Tax Transparency and Tax Certainty: Reporting Obligations for Unilateral Safe Harbours Under DAC 6”, Intertax (8/2021).
Dziwiński, K., “Who Benefits from Intangibles? - The Austrian Approach Explained on the Basis of the XXXLutz Case”, TPI Transfer Pricing International (3/2021).
Iervolino, R., “Treatment of Credit Rating Analyses in Business Restructurings - Possible Methodologies for Transfer Pricing Purposes”, TPI Transfer Pricing International (3/2021).
Petruzzi, R., Holzinger, R., Prasanna, S., ”The OECD’s Proposed Changes to the Commentary on Article 9 (and Related Articles)”, TPI Transfer Pricing International (3/2021).
Scuderi, E., Holzinger, R., “Transfer Pricing Developments around the World 2021”, IBFD Journal 28 (4/2021).
Petruzzi, R., Myzithra, A., “Transfer Pricing Rules Under EU Law and the CJEU’s Decision in Impresa Pizzarotti”, Tax Notes International 101 (2/2021), pp. 591-597.
Capristano Cardoso, G., Kovacs, D., "Using Safe Harbors to Simplify the Application of the Arm’s-Length Principle", Tax Notes International 101 (2/2021), pp. 727-737.
Screpante, M.S., "US Tax Court rules that profits should reflect the location of valuable intangibles based on an evidence-based analysis", TPI Transfer Pricing International (1/2021).
Capristano Cardoso, G., “COVID Impact on TP Analysis on TP Analysis – Treatment of Expenses”, IFA India Newsletter (11/2020, Issue 9).
Screpante, M.S., "The Canadian Tax Court again rules in favor of the legal substance of arrangements", TPI Transfer Pricing International (6/2020).
Petruzzi, R., Myzithra, A., “Substance in Transfer Pricing in a Post-BEPS World and Beyond…”, International Transfer Pricing Journal 27 (6/2020).
Petruzzi, R., “Dealing at Arm’s Length in Times of Social Distance: A Case Study”, Tax Notes International (9/2020), p. 1599-1603.
Prasanna, S., “Unresolved Conflicts between the US Commensurate with Income Standard and the Arm’s Length Comparability Analysis - Implications of Altera on Cost-contribution Arrangements”, Transfer Pricing International (4/2020), pp.213-220.
Prasanna, S., Capristano Cardoso, G., “Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond”, IBFD Journal Articles 27 (5/2020).
Buriak, S., “Transfer Pricing Developments around the World”, International Transfer Pricing Journal 27 (4/2020), pp. 1-10.
Capristano Cardoso, G., "Recharacterization of Intra-Group Commodities Transactions", Transfer Pricing International (2020), pp. 44-48.
Dziwiński, K., "Transfer Pricing and VAT", Transfer Pricing International (2020), pp. 25-32.
Petruzzi, R., Holzinger, R., Screpante M. S., Buriak, S., Capristano Cardoso, G., "The OECD “Unified Approach”", Transfer Pricing International (2019), pp. 312-323.
Capristano Cardoso, G., Petruzzi, R., "Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?", World Tax Journal 11 (4/2019), pp. 531-555.
Lazarov, I., Buriak, S., "Is Fiat’s Tank Half-Full or Half Empty? The General Court’s Decision in Luxembourg v. Commission (T-755/15)", International Transfer Pricing Journal 27 (1/2020), pp. 71-77.
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.
Screpante, M. S., " Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?", World Tax Journal 11 (3/2019), pp. 425-479.
De Baets, S., Smolkowska, A., "Disruptive Profit Allocation Methods for Disruptive Businesses?! (Part I)", Transfer Pricing International (2019), pp. 165-172.
Petruzzi, R., Holzinger, R., "Transfer Pricing, Financial Transactions and the Quest for Implicit Support", Transfer Pricing International (2019), pp. 193-200.
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.
Storck, A., "Transfer Pricing und Konzernfinanzierung: Praxishinweise für eine Arm’s-Length-Compliance in einem zunehmend komplexen Thema", Transfer Pricing International (2019), pp. 149-155.
Dziwiński, K., "Transfer Pricing and Intangibles: Report on the WU Transfer Pricing Symposium", International Transfer Pricing Journal 26 (3/2019), pp. 189-195.
Buriak, S., Lazarov, I., "Between State Aid and the Fundamental Freedoms: The Arm’s Length Principle and EU Law", Common Market Law Review 56 (4/2019), pp. 905-948.
Holzinger, R., "Ergebnisabgrenzung bei Einkaufsbetriebsstätten post BEPS", Transfer Pricing International (2019), pp. 6-17.
Buriak, S., "Attribution of Profits to a Permanent Establishment of a Partnership (Hybrid Entity)", Transfer Pricing International (2019), pp. 33-36.
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.
Prasanna, S., "Disputes on Marketing Intangibles in India Compared with the Recent OECD Proposal", Transfer Pricing International (2019), pp. 58-63.
Andorfer, K., Holzinger, R., "Ergebnisabgrenzung bei Einkaufsbetriebsstätten post BEPS (II)", Transfer Pricing International (2019), pp. 77-82.
Navisotschnigg, F., "Transfer Pricing Adjustments and Re-Characterization – Lessons Learned from the Canadian Tax Court Case Cameco", Transfer Pricing International (2019), pp. 88-96.
Prasanna, S., "Enhanced Requirements in the Comparability Analysis for Royalties: U.S. Court of Appeals in the Case of Medtronic U.S.", Transfer Pricing International (2018), pp. 266-272.
Prasanna, S., "Digitalization of Traditional Business Models: Transfer Pricing Implications of Business Restructurings", International Transfer Pricing Journal 25 (6/2018), pp. 424-435.
Holzinger, G., Holzinger, R., "Die DAC 6 und Verrechnungspreisgestaltungen", Transfer Pricing International (2018), pp. 277-287.
De Robertis, G., Rosar, W., "Transfer Pricing Aspects of Cash Pooling", Transfer Pricing International (2018), pp. 293-299.
Wehnert, O., "Die Auswirkungen der Digitalisierung auf Geschäftsmodelle und Transfer Pricing", Transfer Pricing International (2018), pp. 300-307.
Risse, R., "Digitization and the Tax Function in Multinational Enterprises", Transfer Pricing International (2018), pp. 308-310.
Riedl, M., "Bericht über das WU Transfer Pricing Symposium: Transfer Pricing and Intangibles", Transfer Pricing International (2018), pp. 310-315.
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.
Petruzzi, R., Koukoulioti, V., "The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: Preliminary Assessment", European Taxation (2018), pp. 391-400.
Storck, A., Petruzzi, R., Prasanna, S., Dziwiński, K., "Global Transfer Pricing Conference 2018: Transfer Pricing Developments around the World", Taxation Translation Journal 105 (2/2018), pp. 44-52 (in Chinese).
Miladinovic, A., "„Comfort Letters“ und das Arm’s-Length-Prinzip: Die EuGH-Entscheidung Hornbach-Baumarkt AG (C-382/16)", Transfer Pricing International (2018), pp. 227-232.
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.
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).
Storck, A., Petruzzi, R., Prasanna, S., Dziwiński, K., "Global Transfer Pricing Conference 2018: Transfer Pricing Developments around the World", International Transfer Pricing Journal 25 (3/2018), pp. 217-224.
Petruzzi, R., Holzinger, R., "Attribution of Participations to Permanent Establishments (II)", Transfer Pricing International (2018), pp. 165-175.
Storck, A., Navisotschnigg, F., "Bericht über die WU Global Transfer Pricing Conference 2018 ", Transfer Pricing International (2018), pp. 87-91.
Peng, C., Majmudar, S., Thomas, R., "Vodafone Entities “Acting in Concert” in Terminating a Call Option Are Subject to Transfer Pricing Adjustment in India", Transfer Pricing International (2018), pp. 104-108.
Petruzzi, R., Holzinger, R., "Attribution of Participations to Permanent Establishments", Transfer Pricing International (2018), pp. 109-125.
Langer, A., "Probleme der Rechtsgrundlage für das Country-by-Country Reporting", Transfer Pricing International (2018),pp. 13-22.
Petruzzi, R., Prasanna, S., "Restricting the Interplay of Transfer Pricing and Customs Valuation", Transfer Pricing International (2018), pp. 44-46.
Van Rompaey, P., “Transfer Pricing Audits in Belgium: Controversial Outcome?”, International Transfer Pricing Journal 24 (6/2017), pp. 466-481.
Jow, L.Y., Yong, S.Y., “Related Parties as Used in Transfer Pricing”, International Transfer Pricing Journal 24 (6/2017), pp.440-460.
Peng, C., “A Rethink of Location-Specific Advantages with an Analysis of the Chinese Approach”, International Transfer Pricing Journal 24 (6/2017), pp. 482-501.
Storck, A., Prasanna, S., “Indian Tribunal Decision on Google: AdWords Program Constituting Royalty Income”, Transfer Pricing International (2017), pp. 315-320.
Tavares, R.J.S., “The Arm’s Length Principle: Past, Present and Future”, Estudios de Derecho Tributario 41 (2/2017), pp. 295-333.
Storck, A., Miladinovic, A., “US Tax Court Ruled in Favour of Amazon US Addressing a Cost-Sharing Arrangement and the Related Transfer of Intangible Assets”, Transfer Pricing International (2017), pp. 260-267.
Storck, A., Holzinger, R., “Transfer Pricing in internationalen Unternehmen post BEPS – ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften“, SWI 2017, pp. 660-669.
Petruzzi, R., Peng, C., “The Profit Split Method: Insights from BEPS Follow-Ups”, Transfer Pricing International (2017), pp. 168-171 (peer reviewed).
Tavares, R.J.S., “Multinational Firm Theory and International Tax Law: Seeking Coherence”, World Tax Journal 8 (2/2016), pp. 243-276 (peer-reviewed).
Storck, A., Holzinger, R., “Bericht über die WU Global Transfer Pricing Conference 2017”, Transfer Pricing International (2017), pp. 92-96.
Holzinger, R., “Praxisrelevante Strukturen im Lichte von BEPS – Verrechnungspreisaspekte des D-A-CH Steuer-Kongresses 2017“, Transfer Pricing International (2017), pp. 139-146.
Langer, A., “Die Weiterentwicklung der OECD-Verrechnungspreisleitlinien nach dem BEPS-Projekt“, Transfer Pricing International (2017), pp. 78-86.
Storck, A., Holzinger, R., “Zinsbemessung bei Darlehen im Konzernverbund“, Transfer Pricing International (2017), pp. 216-223.
Storck, A., Petruzzi, R., Peng, C., Holzinger, R., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, International Transfer Pricing Journal 24 (4/2017), pp. 270-279.
Sim, TY, Owens, J., Petruzzi, R., Migai, C., Tavares, R.J.S., “Blockchain, Transfer Pricing, Customs Valuations and Indirect Taxes: Transforming the Global Tax Environment”, Bloomberg BNA (2017), pp. 209-217.
Petruzzi, R., Peng, C., "The Profit Split Method: A Holistic View of BEPS in Transfer Pricing", Transfer Pricing International (2017), pp. 110-120 (peer reviewed).
Petruzzi, R., "Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries", Transfer Pricing International (2017), pp. 108-110.
Storck, A., “The Australian Chevron Case”, Transfer Pricing International (2017), pp. 40-43.
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).
Petruzzi, R., Peng, C., “The Profit Split Method: Historical Evolution and BEPS Insights”, Transfer Pricing International (2017), pp. 44-54 (peer reviewed).
Pankiv, M., “Post-BEPS Application of the Arm’s Length Principle to Intangibles Structures”, International Transfer Pricing Journal 23 (6/2016), pp. 463-476.
Peng, C., “The Application of the Arm's Length Principle to the Allocation of Joint Efficiencies within MNEs”, International Transfer Pricing Journal 23 (5/2016), pp. 378-392.
Tavares, R.J.S., Bogenschneider, B.N., Pankiv, M., “The Intersection of EU State Aid and U.S. Tax Deferral: A Spectacle of Fireworks, Smoke, and Mirrors”, Florida Tax Review 19 (3/2016), pp. 121-188 (peer reviewed).
Storck, A., Petruzzi, R., Tavares, R.J.S., Pankiv, M., “Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World”, International Transfer Pricing Journal 23 (3/2016), pp. 216-222.
Tavares, R.J.S., Owens, J., “Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook”, Bulletin for International Taxation 69 (10/2015), pp. 590-601.
Szudoczky, R., “Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg”, Highlights & Insights on European Taxation 2014, p. 129.
Dziurdz, K., “Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9?”, World Tax Journal 6 (2/2014), pp. 135-167.
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.

PhD Theses on Transfer Pricing Topics

Master Theses on Transfer Pricing Topics

Janezic M., "Development of tax base differences between Pillar 1 and Pillar 2-policy and/or implementation considerations for tax bases currently envisioned in the model rules and the considerations for converging tax bases and adjustments from book accounting standards” (2023)
Panekova S., “Digitalisation and Transfer Pricing: An Arm’s length approach to cloud computing” (2023)
Domke, A., Data - "The world's most valuable resource": Analysis of data in the pharmaceutical industry against the tax definition of "intangibles" (2022).
Wäfler, L., Mandatory Binding Arbitration in Transfer Pricing Cases: potential impact in developed and developing countries (2021).
Moshammer, A., Global formulary apportionment as an alternative concept to the arm's length principle (2020).
Schmiedlechner, S., Dienstleistungsverrechnungen im Konzern post-BEPS (praktische Aspekte/Fälle, Vereinfachung durch low value adding services Konzept, low versus high value adding services, Benefit Test, Benchmarking) (2019).
Oekonomidis, A., Internationaler Mitarbeitereinsatz im Konzern – Gefahren der Betriebsstättenbegründung durch internationale Dienstreisen und Entsendungen. Eine Körperschaft- und lohnsteuerliche Analyse unter Berücksichtigung von BEPS (2019).
Sudy, L., Difficult coexistence of Transfer Pricing and Customs value (incl. the example of ECJ C-529/16 Hamamatsu) (2019).
Katelieva, M., Transfer Pricing Aspects of Agency Permanent Establishments – an analysis of the Authorized OECD Approach in light of the enlarged PE definition (BEPS Action 7) and the revised Art. 9 (BEPS Actions 8-10) (2018).
Purgathofer, A., Transfer Pricing under BEPS and the Emerging Markets Perspective – an analysis of the Chinese Transfer Pricing rules (2018).
Pravec, L., Transfer Pricing and Intra-Group Financial Guarantees (2018).
Fuchsbauer, J., Verrechnungspreisdokumentation nach dem OECD BEPS Projekt (insbesondere Country-by-Country Reporting) (2017).
Runge, T., The Effects of BEPS Action 4 on Intra-Group Financing (2017).
Koch, T., Trademark License Agreements post BEPS (2016).
Gregshammer, A., Interest deductions in the light of BEPS Action 4 (2016).
Bonner, M., New Guidelines for Low Value Adding Intra-Group Services (BEPS Action 10): A Critical Review and a Comparison with the Current OECD Guidelines and the Austrian VPR (2016).
Holzinger, R., Transfer Pricing Aspects of Intra-Group Financing in Light of the OECD BEPS Project (2015).

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