IXList of Authors

Editors:

is Head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and academic director of both the LL.M Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) of this university. He is president of the Austrian Branch of the International Fiscal Association (IFA) and has been a visiting professor at Georgetown University, New York University, Sorbonne, Bocconi, Peking University (PKU), University of New South Wales (Sydney), and at other universities.

is since April 2009 a visiting professor at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU). He was till end 2019 co-chair of the board of directors of the WU Transfer Pricing Center at the same Institute. The focus of his research and teaching activities are international business taxation and transfer pricing. From 2009 until January 2015, Prof. Storck was teaching as Honorary Professor at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen, Switzerland. Before his activities at both universities, he held various executive positions in a large multinational company headquartered in Switzerland. Prof. Storck was acting as co-editor of the journal ‘Transfer Pricing International’ till end 2019 and is appointed as arbitrator in transfer pricing disputes.

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 an international tax advisor specializing in international corporate taxation and transfer pricing at (Vienna) and at (Milan). Since 2007, Dr. Petruzzi has gained extensive experience in dealing with topics related to international corporate taxation and transfer pricing from both a practical perspective (by working in different countries within Big 4 companies and in the tax department of a multinational) and from an academic perspective. Amongst others, he is a member of the United Nations Subcommittee on Article 9 (Associated enterprises: Transfer Pricing).

XAuthors:

is a teaching and research associate at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) cooperating with the WU Transfer Pricing Center. She has also gained practical experience in corporate taxation and transfer pricing while working at the Tax Law and Investment Law Department of , Kyiv (Ukraine).

has studied business administration (BSc and MSc) as well as Business Law (LL.B. and LL.M.) at Vienna University of Economics and Business. Besides that, he also received an LL.M. in Tax Law and Accounting from University of Vienna. Moreover, he holds a PhD in Business Law from Vienna University of Economics and Business. In his PhD thesis, Dr. Holzinger carried out an in-depth analysis of Art 7 and Art 9 OECD Model in order to analyse the commonalities and differences between those two profit attribution provisions. From an academic perspective he is a post-doctoral research and teaching fellow at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business and constantly conducts research in the areas of transfer pricing, business tax law and international tax law and is a frequent speaker on those topics in professional and academic courses, workshops and conferences. He also frequently publishes articles in national as well as international journals and books. From a business perspective he is a Certified Tax Advisor as well as a Certified Transfer Pricing Manager and works for , Austria. His practical focus lies on consultancy in the areas of transfer pricing, business tax law and international tax law. In that regard Dr. Holzinger manages client engagements, designs, prepares and defends transfer pricing settings, advices in cross-border tax planning situations, supports clients with different documentation tasks and has extensive experience in the area of transfer pricing dispute resolution (transfer pricing audits, unilateral and bilateral APAs as well as MAPs).

is an academic and tax professional who is currently working as a tax advisor at Deloitte and as a research and lecturer fellow at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. She is associated with the WU Transfer Pricing Center where she obtained the Vienna Certificate in Transfer Pricing. She is pursuing her PhD research which explores the implications of Actions 8-10 BEPS in the interpretation of the arm´s length principle in light of the functional (i.e. DEMPE)-formula-based standard of value creation. Mrs. Screpante holds a degree in accounting from the Universidad de Buenos Aires (Argentina), a specialization in tax law (EDT) from Universidad Austral (Argentina) and an LL.M in corporate taxation from Universität zu Köln (Germany). She served as a teaching assistant at Universidad de Buenos Aires and lecturer at Universidad Austral. Mrs. Screpante has been a visiting scholar at Max Planck Institute for Tax Law and Public Finance, XIMax Planck Institute for Innovation and Competition (Germany) and IBFD (The Netherlands). Furthermore, she is member of the Argentine Association of Tax Studies and the International Fiscal Association, has participated at several conferences, lectures and courses (Europe and Latin-America) on international tax law, transfer pricing and domestic law. She is the author of several articles published in international journals and has authored and co-authored book chapters in international publications and Argentina.

is tax consultant and senior partner of , tax consulting and auditing firm in Linz, Austria. Before he was head of the international tax department of the voestalpine-group, one of the largest Austrian industrial companies. He is a specialist in international taxation, in particular on cross-border tax planning, permanent establishments, erection and construction business, transfer pricing and cross-border assignments. Prof. Bendlinger is a member of the expert group on tax law of the Austrian Chamber of Tax Consultants and Auditors and an author of textbooks and articles on tax issues in Austrian and international journals. He is a lecturer at Universities and a frequent speaker on seminars and conferences in Austria and abroad. Prof. Bendlinger’s core discipline is International Tax Law.

received a MSc in Taxation and Accounting as well as a Bachelor in Business Law from WU (Vienna University of Economics and Business). He is a Teaching and Research Associate at the Institute for Austrian and International Tax Law at WU. He is pursuing a doctoral degree in Business Law from WU.

(Ph.D. European University Institute, Florence, Italy, 1997; LL.M. University of Wisconsin, US, 1995) is a professor (full-tenure) of Tax Law at the University of Cádiz (Spain) and was a holder of the EU Commission Jean Monnet Chair (2014-2018) on EU Tax Law. He specializes in international taxation, including transfer pricing, and EU tax law and is author and co-author of several books and more than seventy articles in these fields. Martín Jiménez is often invited as a speaker to international tax events in different countries around the world, including academic or professional conferences (e.g. IFA, IBFD, EATLP). Prof. Jiménez has a broad practical experience in transfer pricing, international taxation and EU tax law and frequently acts as a consultant for multinational groups, law firms, Tax Administrations and States or participates in the works of International Organizations. Since June 2018, he is the chairman of the European Association of Tax Law Professors.

is a Teaching and Research Associate at the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). Prior to joining the WU Transfer Pricing Center, she gained experience in both transfer pricing and international tax topics working for in the Netherlands and in Dubai. Mrs. Cardoso XIIholds a Bachelor Degree in Law from the Catholic University of Pernambuco (Brazil) and an Advanced LL.M. in International Tax Law from the International Tax Center of Leiden University (the Netherlands). She is also a PhD Candidate in International Tax Law at WU. Furthermore, she is a qualified lawyer and a member of the Brazilian Bar Association (OAB).

has been Senior Counsel Transfer Pricing with PwC since January 1, 2016, where he is responsible for avoiding and settlement of transfer pricing controversy, further development of the transfer pricing market, and promoting the key presence of on that market as well as delivering contributions to the...