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WU Vienna Tax law

Faculty

Raffaele Petruzzi

Dr. Raffaele Petruzzi, LLM, is the managing director of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) and international tax adviser specializing in international corporate taxation and transfer pricing at L&P Global (Vienna, Austria) and at Ludovici Piccone & Partners (Milan, Italy). Since 2007, Raffaele has gained extensive experience in dealing with topics related to international corporate taxation and transfer pricing both from a practical perspective (by working in different countries within international advisory firms and in the tax department of a multinational) and from an academic perspective (he is a frequent speaker in international conferences, lecturer in numerous courses, and author of several publications on international tax and transfer pricing topics). Raffaele holds a Master of Science degree in business administration and law (major: corporate taxation) from Bocconi University (Italy), a Master of Laws degree (LLM) in international tax law from WU, and a PhD in international business taxation (DIBT Program) from WU.

Courses:
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.



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