Das TC Gebäude bei Nacht.
Vorlesen

Publications

I. Ar­ti­cles in Jour­nals

  • 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 International Transfer Pricing Journal, Volume 27, No.5, June 2020.

  • Prasanna, S., "Disputes on Marketing Intangibles in India Compared with the Recent OECD Proposal", Transfer Pricing International (2019), pp. 58-63.

  • Pra­san­na, S., "Di­gi­ta­liza­ti­on of Tra­di­tio­nal Busi­ness Mo­dels: Trans­fer Pri­cing Im­pli­ca­ti­ons of Busi­ness Re­st­ruc­tu­rings", In­ter­na­tio­nal Trans­fer Pri­cing Jour­nal 25 (6/2018), pp. 424-​435.

  • 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.

  • 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).

  • Storck, A., Pe­truz­zi, R., Dzi­win­ski, K., Pra­san­na, S., “Glo­bal Trans­fer Pri­cing Con­fe­rence 2018: Trans­fer Pri­cing De­ve­lo­p­ments around the World,” IBFD In­ter­na­tio­nal Trans­fer Pri­cing Jour­nal, Volume 3, 2018.

  • Pe­truz­zi, R., Pra­san­na, S., “Restric­ting the In­ter­play of Trans­fer Pri­cing and Cus­toms Va­lua­ti­on,” TPI 2018, 44.

  • Storck, A., Pra­san­na, S., “In­di­an Tri­bu­nal De­cis­i­on on Goog­le: Ad­Words Pro­gram Con­sti­tu­ting Royal­ty In­co­me,” International Transfer Pricing Journal 2017, 315-​320.

  •  

II. Ar­ti­cles in Collec­ted Edi­ti­ons and Books

  • Prasanna, S., "Valuation of intangibles – panel discussion", in: Lang, Storck, Petruzzi, Risse (eds.), Transfer Pricing and Intangibles (Vienna: Linde, 2019), pp. 145-149.

  • 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.

  • 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. 3-33.

  • 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 (Vi­en­na: Wol­ters Klu­wer, 2019), pp. 35-89.

  • 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 (Vi­en­na: Wol­ters Klu­wer, 2019), pp. 437-​482.

  • 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.

  •  

III. Com­ments to work of OECD

  • Storck, A., Pe­truz­zi, R., Bu­ri­ak, S., Pra­san­na, S. "Com­ments on tax chal­len­ges of digitalization", OECD, March 2019

  • Pe­truz­zi, R., Storck, A, Ca­pris­ta­no Car­do­so, G., Pra­san­na, S. "Com­ments on trans­fer pri­cing aspects of fi­nan­cial tran­sac­tions", OECD, July 2018.

  •  

IV. Lectures

  • Country-by-Country Reporting – Henkel Global Tax Campus, Vienna, 2020

  • Digitalization and Busi­ness Re­st­ruc­tu­rings – Hen­kel Glo­bal Tax Cam­pus, Vi­en­na, 2020

  • Bachelor Program on Business and Economics and Business Law: English Course on Transfer Pricing, Vienna, 2020

  • Associated companies (Art. 9 OECD Model Convention); transfer pricing issues; adjustments of intercompany pricing; secondary adjustments; interaction with domestic transfer pricing regulations; documentation requirements – Practice of Double Tax Treaties, Vienna, 2020.

  • As­so­cia­ted En­ter­pri­ses (Art. 9 OECD Model Convention) and At­tri­bu­ti­on of Pro­fits to Per­ma­nent Es­tab­lish­ments (Art. 7 OECD Model) – CEE Vi­en­na In­ter­na­tio­nal Tax Law Sum­mer School, Vi­en­na, 2018.

  • Trans­fer Pri­cing and Busi­ness Re­st­ruc­tu­rings – Hen­kel Glo­bal Tax Cam­pus, Vi­en­na (Aus­tria), 2018.

  • Tax and De­ve­lo­p­ment, Mas­ters in Busi­ness Law, WU (Vi­en­na Uni­ver­si­ty of Eco­no­mics and Busi­ness), Vi­en­na, 2018.

  • Di­gi­ta­liza­ti­on of Tra­di­tio­nal Busi­ness Mo­dels: Trans­fer Pri­cing Im­pli­ca­ti­ons of Busi­ness Re­st­ruc­tu­rings, at the 6th An­nu­al Tax Ad­mi­nis­tra­ti­on Re­se­arch Cen­ter (TARC), Uni­ver­si­ty of Exe­ter (U.K.), 2018.

  •  

IV. Other Academic Presentations

  • Future of Country-by-country reporting, 2020

  • Transfer pricing implications of Covid-19, 2020

  • Key-takeaways from Medtronic vs. US IRS, 2018

  • Learnings from the Amazon EU State-aid case, 2018

  •  

V. Doctoral Poster Presentation

  • Program organized by the European Association of Tax Law Professors (EATLP), on doctoral thesis topic titled “Transfer Pricing Implications of Business Restructurings arising from Digitalization of Business Models,” Vienna, 2020.

  •