The Vienna LL.M. Program in International Tax Law brings together a distinguished faculty of 75 leading experts from academia and professional practice worldwide. Our lecturers include renowned university professors, experienced tax practitioners, legal experts, advisors and specialists with a deep understanding of the challenges shaping international taxation today. This unique combination of academic excellence and practical expertise is one of the defining strengths of the program. Students benefit from rigorous scholarly perspectives as well as first-hand insights into the application of international tax law in complex real-world situations.
Giammarco Cottani
Giammarco is the Founding Partner of NOEMA Global Tax and Policy. With more than 20 years of international experience, he advises multinational enterprises, governments, and high-net-worth individuals on tax policy development, international taxation, and strategic structuring across diverse sectors. He previously held senior tax policy roles at Netflix and served as Head of Tax at Agoda (Booking Holdings), where he led global initiatives on fintech taxation and digital marketplace frameworks. Earlier in his career, he worked as a Transfer Pricing Advisor at the OECD Centre for Tax Policy and Administration and was a member of the UN Subcommittee on Transfer Pricing, contributing to the development of international tax standards. From 2011 to 2015, Giammarco served as Advisor to the Deputy Commissioner of Italy’s Revenue Agency, representing Italy in OECD BEPS negotiations, leading the country’s first joint audit with Germany, and piloting the inaugural OECD Tax Inspectors Without Borders programme between Italy and Albania. Based in Abu Dhabi, he specialises in UAE taxation, corporate tax implementation, and cross-border strategies linking the Gulf region with Europe, Asia, and the Americas. He also advises governments and international organisations on tax policy and capacity-building initiatives.Courses:
Transfer Pricing
Transfer pricing is one of the most relevant and challenging topics in the international tax environment. The increasing global trade and the role of multinational enterprises in the global economy have boosted the importance of this topic. This lecture will provide the students with the fundamental tools to understand transfer pricing topics and the arm’s length principle, both from a legal and an economic perspective. The theoretical analysis will be supported by examples and cases coming from practice. Particular focus will be given to the relevance of the comparability analysis in light of the new approach envisaged by the BEPS Report on Actions 8, 9 and 10 and an overview on the selection of the most appropriate transfer pricing methods.
Back to list