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THE JOURNAL ARTICLES
The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements
Petruzzi | Cao
International Transfer Pricing Journal 32 (6/2025)
Remote Work vs. Corporate Income Tax: Navigating the New Normal
Petruzzi | Myzithra
Tax Notes International 118 (6/2025), pp. 2021-2029
Remote Work vs. Corporate Income Tax: Relocating Our Understandings
Petruzzi | Mainkar
Tax Notes International 133 (7/2024), pp. 827-841
The EC’s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm’s Length Principle
Petruzzi | Myzithra
International Transfer Pricing Journal 31 (1/2024), pp. 21-31
Pillar One, Pillar Two, Transfer Pricing and the Arm’s Length Principle: A Tangled Web of New and Old Taxing Rules
Petruzzi | Padwalkar
Bulletin for International Taxation 77 (10/2023), pp. 446-459
Il Caso Tetra Pak: L’inizio di una Nuova Era nei Controlli Fiscali relativi ai Prezzi di Trasferimento?
Iervolino | Petruzzi
Diritto e Pratica Tributaria Internazionale 18 (4/2021), pp. 1811-1828
The OECD’s Proposed Changes to the Commentary on Article 9 (and Related Articles): A Critical Analysis
Petruzzi | Holzinger | Prasanna
Transfer Pricing International 4 (3/2021), pp. 1-7
Transfer Pricing Rules Under EU Law and the CJEU’s Decision in Impresa Pizzarotti
Petruzzi | Myzithra
Tax Notes International 101 (5/2021), pp. 591-597
Substance in Transfer Pricing in a Post-BEPS World and Beyond…
Petruzzi | Myzithra
International Transfer Pricing Journal 27 (6/2020), pp. 430-447
Dealing at Arm’s Length in Times of Social Distance: A Case Study
Petruzzi
Tax Notes International 99 (12/2020), pp. 1599-1603
Accurate Delineation vs Recognition of Intra-group Loans
Petruzzi | Holzinger
Tax Notes International (June 8, 2020), pp. 1110-1120
Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation
Piotrowski | Ismer | Baker | Monsenego | Perrou | Petruzzi | Reimer | Serrano Antón | Stankiewicz | Traversa | Voje
Intertax 47 (8-9/2019), pp. 1-15 (peer-reviewed)
Simplifying the transfer pricing analysis: an illusory Chimaera or a realistic ambition?
Capristano | Petruzzi
World Tax Journal 11 (4/2019), pp. 531-555 (peer-reviewed)
The OECD ‘Unified Approach’ – Have the cards been reshuffled?
Petruzzi | Holzinger | Screpante | Buriak | Capristano
Transfer Pricing International 2 (6/2019), pp. 1-12
The Recent Decisions of the European Commission on Fiscal State Aid: An Analysis from a Transfer Pricing Perspective
Miladinovich | Petruzzi
International Transfer Pricing Journal 26 (4/2019), pp. 243-252
Transfer Pricing, Financial Transactions and the Quest for Implicit Support: Swinging between Stand-Alone and Group Credit Rating
Petruzzi | Holzinger
Transfer Pricing International 2 (4/2019), 193-200
Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments: A Case Study
Petruzzi
International Transfer Pricing Journal 26 (2/2019), pp. 87-90
Transfer Pricing Rules under the ECJ's Scrutiny: Green Light for Non-Arm’s Length Transactions?
Buriak | Petruzzi
International Transfer Pricing Journal 25 (5/2018), pp. 349-360
The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment
Petruzzi | Koukoulioti
European Taxation 58 (9/2018), pp. 391-400
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Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?
Petruzzi | Buriak
Tax Notes International 90 (1/2018), pp. 91-116
Freedom of Establishment and Transfer Pricing Threats for EU Single Market
Petruzzi | Buriak
International Transfer Pricing Journal 25 (4/2018), pp. 306-316
Attributions of Participations to Permanent Establishments (II)
Petruzzi | Holzinger
Transfer Pricing International 2 (3/2018), 165-175 (peer-reviewed)
Attributions of Participations to Permanent Establishments (II)
Petruzzi | Holzinger
Transfer Pricing International 2 (3/2018), 165-175 (peer-reviewed)
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Global Transfer Pricing Conference: Transfer Pricing Developments around the World
Storck | Petruzzi | Dziwiński | Prasanna
International Transfer Pricing Journal 25 (3/2018), pp. 217-224
Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?
Petruzzi | Buriak
Bulletin for International Taxation 72 (4a/2018)
Restricting the Interplay of Transfer Pricing and Customs Valuation
Petruzzi | Prasanna
Transfer Pricing International 1 (1/2018), pp. 1-3
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Global Transfer Pricing Conference: Transfer Pricing Developments around the World
Storck | Petruzzi | Peng | Holzinger
International Transfer Pricing Journal 24 (4/2017), pp. 270-279
Blockchain, Transfer Pricing, Customs Valuations and Indirect Taxes: Transforming the Global Tax Environment
Sim | Owens | Petruzzi | Tavares | Migai
BNA (2017), pp. 209-217
The Profit Split Method: Insights from BEPS Follow-Ups
Petruzzi | Peng
Transfer Pricing International 1 (3/2017), pp. 168-171 (peer-reviewed)
Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries
Petruzzi
Transfer Pricing International 1 (2/2017), pp. 108-109
The Profit Split Method: A Holistic View of BEPS in Transfer Pricing
Petruzzi | Peng
Transfer Pricing International 1 (2/2017), pp. 110-120 (peer-reviewed)
Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era
Petruzzi | Holzinger
World Tax Journal 9 (2/2017), pp. 263-300 (peer-reviewed)
The Profit Split Method: Historical Evolution and BEPS Insights
Petruzzi | Peng
Transfer Pricing International 1 (1/2017), pp. 44-54 (peer-reviewed)
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Global Transfer Pricing Conference: Transfer Pricing in a Post-BEPS World
Storck | Petruzzi | Tavares | Pankiv
International Transfer Pricing Journal 23 (3/2016), pp. 216-222
Transfer Pricing and EU Law: the Effects of SGI on Thin Cap GLO
Petruzzi
Diritto e pratica tributaria internazionale (1/2013), pp. 77-95
The Norwegian Dell Case and the Spanish Roche Case
Petruzzi | Greinecker
SWI (6, 2012), pp. 260-265
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