Institut für Österreichisches
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Publications

Peng Xue

Publikationen / Vorträge

I. Contributions to Books

  • Dziwinski, K.A., Peng, X, “Introduction to the Post-BEPS Transfer-Pricing Aspects of Intangibles”, in Lang, M, Storck, A, Petruzzi, R, Risse, R (eds), Transfer Pricing and Intangibles, forthcoming.

  • Peng, X., Schuch, J., “The Relevance of the Preamble for Treaty Entitlement”, in Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Tax Treaty Entitlement, forthcoming.

  • Piccone, P.F., Burkadze, E., Peng, C., "Chapter 6: Administrative Approaches to Resolving Transfer Pricing Disputes", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (The Netherlands: Kluwer Law International, 2019), pp. 199-238.

  • Peng, C. & Petruzzi, R., "Chapter 9: Transfer Pricing and Intra-group Services", in: Lang, Cottani, Petruzzi, Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide (The Netherlands: Kluwer Law International, 2019), pp. 331-378.

  • Petruzzi, R., Screpante, M., Peng, X., 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 (The Netherlands: Kluwer Law International, 2018), pp. 169-196.

II. Articles (in English)

  • Peng, X., Lagarden, M., “DEMPE Functions and the RACI Concept – More Clarity or Confusion Ahead?”, 26 International Transfer Pricing Journal 1 (2019), pp. 3-11.

  • Peng, X., Majmudar, S. and Thoma, R., “Vodafone Entities “Acting in Concert” in Terminating a Call Option are Subject to Transfer Pricing Adjustment in India”, Transfer Pricing International (4/2018), 104-108.

  • Peng, X., “A Rethink of the Location-Specific Advantages with an Analysis of the Chinese Approach”, 24 International Transfer Pricing Journal 6 (2017), pp. 482-502.

  • Storck, A., Petruzzi, R., Peng, X., Holzinger, R., “Global Transfer Pricing Conference: Transfer Pricing Developments around the World”, 24 International Transfer Pricing Journal 4 (2017), pp. 270-279.

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

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

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

  • Peng, X., “The Application of the Arm's Length Principle to the Allocation of Joint Efficiencies within MNEs”, 23 International Transfer Pricing Journal 5 (2016), pp. 378-392.

III. Articles (in Chinese)

  • Fan, Y., Peng, X., “Experience from Major OECD Countries: the Risk Management for Large Taxpayers”, International Taxation in China, Vol. 2, February 2014.

  • Peng, X., Bai, L., “International Comparative Research in VAT Tax Rates and the Enlightenments on China`s VAT Reform”, Journal of Economic Views, Vol. 7, July 2013.

  • Fan, Y., Peng, X., “International Comparative Research in the Operations of Large Taxpayers”, China Taxation News, Academic Section, December 2012.

IV. Comments to the Work of International Organizations

  • Storck, A., Petruzzi, R., Peng, C., “Comments on the Scope of the Future Revision of Chapter VII (intra-group services) of the Transfer Pricing Guidelines”, OECD (September 2018).

  • Storck, A., Petruzzi, R., Peng, C., “Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits)”, OECD (September 2017).

  • 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).