PETRUZZI Advisory
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Articles, Chapters & Submissions

Articles & Submissions

Journal articles and book chapters on current transfer pricing and valuation questions.

Journal Articles

Articles and commentary published in leading journals in the field.

Book Chapters

Chapters contributed to edited volumes and collected editions.

  • Introduction to Transfer Pricing and Intangibles

    Petruzzi | Mirembe

    in: Petruzzi, R., Lang, M. (Eds.), Transfer Pricing and Intangibles (Amsterdam: Wolters Kluwer, 2025), pp. 1-26

  • 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

  • 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

Submissions

Responses to public consultations at OECD, UN and European Commission level, together with technical input to working groups and expert committees.

For a complete bibliography or a copy of a specific submission, write to the firm.