International Tax Law Logo
WU Vienna Tax law
Prospective Students
Current Students
Alumni

Faculty

Svitlana Buriak

Svitlana Buriak is Assistant Professor at the Amsterdam Center for Tax Law (UvA), Transfer Pricing Specialist at Loyens & Loeff and Postdoctoral Research Fellow at the Institute for Austrian and International Tax Law (WU). She received her doctoral degree in Business Tax Law from the Vienna University of Economics and Business. She wrote her doctoral dissertation on the international taxation of corporate income of ‘scale-without-mass’ multinational enterprises. She also studied international business law at the Central European University in an advanced master's program and completed a bachelor's program in finance at the Kharkiv National University in Ukraine. Her areas of expertise include inter alia transfer pricing and international profit allocation rules, EU state aid and fundamental freedoms law, taxation of digitalized business models etc. Svitlana is an author of many articles published in peer-reviewed journals and book contributions. She received WU Research Award in 2019 and 2020. Svitlana is a member of the International Fiscal Association (Austria) and International Law Association.

Courses:
Tax law contains many anti-abuse provisions. In the European Union these provisions must be in accordance with Community law. Accordingly, further study of abuse concepts in European tax law is useful and desirable. This course will deal with the creation of and the content of the abuse concepts. The starting point of the discussion will be the ECJ’s case law on abuse of Community law in non-tax matters. Thereafter, the focus will be on abuse in direct and indirect taxation in the EU. We shall discuss how the European Court of Justice treats abuse, the differences and similarities between the various abuse concepts and hence to what extent tax jurisdiction shopping is still allowed. In the second part of the lecture we shall discuss the relevant EU directives to curtail international tax avoidance and the various proposals made by the EU Commission in this regard.



Back to list