THE BOOK CHAPTERS
Introduction to Transfer Pricing
Petruzzi | Cottani | Sollund | Prasanna
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing – Volume 1: Principles and Practice (Amsterdam: Wolters Kluwer, 2025), pp. 3-38
Accurate Delineation and Recognition of Actual Transactions
Prasanna | Petruzzi
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing – Volume 1: Principles and Practice (Amsterdam: Wolters Kluwer, 2025), pp.39-70
Transfer Pricing and Services
Petruzzi
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing – Volume 1: Principles and Practice (Amsterdam: Wolters Kluwer, 2025), pp.407-446
Transfer Pricing and Financial Transactions
Petruzzi
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing – Volume 1: Principles and Practice (Amsterdam: Wolters Kluwer, 2025), pp. 447-488
Il Manuale ONU sui Prezzi di Trasferimento
Orlandi | Petruzzi
in: Della Valle, E., Maisto, G., Miele, L. (Eds.), Il Transfer Price nell’Ordinamento Tributario Italiano (Torino: Giappichelli, 2024), pp. 101-130
Transfer Pricing in Economic and Financial Distress
Petruzzi | Padwalkar
in: Kristoffersson, E. (Eds.), Taxation of Businesses in Economic and Financial Distress (Amsterdam: IBFD, 2023), pp. 55-87
Safe Harbour Regimes
Petruzzi | Moura
in: Associação Brasileira de Direito Financeiro (Eds.), Transfer Pricing in Brazil: Towards Alignment with the OECD Standard (São Paulo: Quartier Latin, 2023), pp. 387-436
Introduction to Transfer Pricing
Petruzzi | Cottani | Sollund | Prasanna
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Wolters Kluwer, 2021), pp. 3-38
Accurate Delineation and Recognition of Actual Transactions
Prasanna | Petruzzi
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Wolters Kluwer, 2021), pp. 39-70
Transfer Pricing and Services
Petruzzi
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Wolters Kluwer, 2021), pp. 353-392
Transfer Pricing and Financial Transactions
Petruzzi
in: Petruzzi, R., Cottani, G., Lang, M. (Eds.), Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Wolters Kluwer, 2021), pp. 393-432
Introduction to Transfer Pricing
Petruzzi | Cottani | Sollund | Prasanna
in: Lang, M., Storck, A., Petruzzi, R., Cottani, G. (Eds.), Fundamentals of Transfer Pricing: A Practical Guide (Wolters Kluwer, 2019), pp. 3-34
Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis
Prasanna | Petruzzi
in: Lang, M., Storck, A., Petruzzi, R., Cottani, G. (Eds.), Fundamentals of Transfer Pricing: A Practical Guide (Wolters Kluwer, 2019), pp. 35-90
Transfer Pricing and Intra-group Services
Peng | Petruzzi
in: Lang, M., Storck, A., Petruzzi, R., Cottani, G. (Eds.), Fundamentals of Transfer Pricing: A Practical Guide (Wolters Kluwer, 2019), pp. 331-378
Transfer Pricing and Intra-group Financial Transactions
Petruzzi
in: Lang, M., Cottani, G., Petruzzi, P., Storck, A. (Eds), Fundamentals of Transfer Pricing: A Practical Guide (Wolters Kluwer, 2019), pp. 379-414
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Transfer Pricing Issues Related to the One-Belt-One-Road Project
Petruzzi | Screpante | Peng | Roller | Tyutyuryukov
in: Lang, M., Owens, J. (Eds.), Removing Tax Barriers to China’s Belt and Road Initiative (Wolters Kluwer, 2019), pp. 169-195
Global Transfer Pricing Developments
Petruzzi | Prasanna
in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2018 (Wolters Kluwer, 2018)
Business Profits, Permanent Establishments and Associated Enterprises
Petruzzi | Wöhrer
in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (Eds.), The UN Model Convention and its Relevance for the Global Tax Treaty Network (Linde, 2017), pp. 25-70
Global Transfer Pricing Developments
Petruzzi
in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing Developments around the World 2017 (Wolters Kluwer, 2017), pp. 1-45
BEPS- and EU-guidelines for the CbC-Reporting
Petruzzi | Navisotschnigg
in: Lang, M., Haunold, P. (Eds.), Transparenz und Informationsaustausch (Linde, 2017), pp. 51-78
Austria
Lahodny | Petruzzi
in: IFA, The Future of Transfer Pricing (IFA Cahiers, 2017), pp. 135-154
The Arm’s Length Principle: Between Legal Fiction and Economic Reality
Petruzzi
in: Lang, M., Storck, A., Petruzzi, R. (Eds.), Transfer Pricing in a Post-BEPS World (Wolters Kluwer, 2016), pp. 1-32
Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6) of the OECD Model Convention
Storck | Petruzzi
in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (Eds.), Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Vienna: Linde, 2016), pp. 83-106.
The Baseball Arbitration in Comparison to Other Types of Arbitration
Petruzzi | Koch | Turcan
in: Lang, M., Owens, J., (Eds.), International Arbitration in Tax Matters (IBFD, 2015), pp.139-158.
Il Transfer Pricing nei Rapporti con Società Estere del Gruppo
Petruzzi
in: Avella, F. (Eds.), Internazionalizzazione delle Imprese, Volume 3 (Il Sole 24 Ore, 2015), pp. 1-29
The Dependent Agent PE as an Extension of the PE Concept of Article 5 paragraph 1 OECD Model Convention
Petruzzi
in: Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A. (Eds.), Dependent Agents as Permanent Establishments (Linde, 2014), pp. 33-45
Non-deduction of Interest Payments and Third Countries
Petruzzi
in: Heidenbauer, S., Stürzlinger, B. (Eds.), The EU’s external dimension in direct tax matters (Linde, 2010), pp. 293-315