Marcelo Henrique Barbosa Moura, LL.M.

I. Herausgeberschaft & Assistenz-Herausgeberschaft / Editorship & Assistant editorship

1. Lang/Petruzzi (eds) & Moura (ass ed), Transfer Pricing and Financial Transactions, Linde (2022).

2. Lang/Petruzzi (eds) & Moura (ass eds), Transfer Pricing and Financing, Wolters Kluwer, 2023.

3. Lang/Petruzzi (eds) & Frenkenberger/Moura (ass eds), Transfer Pricing Developments around the World 2023, Wolters Kluwer, forthcoming.

 

II. Beiträge in Sammelbänden / Chapters in Collected Editions

1. Introduction to Financial Transactions, in Lang/Petruzzi (eds), Transfer Pricing and Financial Transactions, Linde (2022).

2. Safe Harbour Regimes (with Raffaele Petruzzi), in ABDF/OECD/RFB (eds), Transfer Pricing in Brazil: Towards Alignment with the OECD Standard, 2023.

3. Financial Guarantees (with Andrew Hickman), in Lang/Petruzzi (eds), Transfer Pricing and Financing, Wolters Kluwer, 2023.

4. Global Transfer Pricing Developments, in Lang/Petruzzi (eds), Transfer Pricing Developments around the World 2023, Wolters Kluwer Law, forthcoming.

5. The Relevance of Art 7 (4) OECD and UN MC (with Daniel Blum), in Blum/Kofler/Lang/Pistone/Rust/Schuch/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.

 

III. Artikel in Fachzeitschriften / Articles in Journals

1. EU Commission’s Transfer Pricing Analysis at Stake - The Amazon Case According to the General European Court, TPI 2021, 186

2. Sustainable Development Goals and Agenda 2030 Guide U.N. Tax Committee (with Cristian Camilo Rodríguez Peña, Ruth Mirembe), TNI 2022, 1635

3. The Transfer Pricing World in 2022: A Review (with Abhishek Padwalkar and Ruth Mirembe), TPI 2022, 189.

4. Transfer Pricing of Financial Guarantees: The limits of arm’s length and a practical solution (with Andrew Hickman), Intertax 2023, 5.

5. United Nation’s Tax Committee Outcomes of 2022 (with Belisa Liotti, Joy Ndubai, Ruth Maina and Ivan Lazarov), TNI 2023, 851.

6. Amount A and Its Design So Far: Feasibility in Sight? (with Abhishek Padwalkar), ITPJ 2023.

7. The Transfer Pricing World in 2022: A Review (with Abhishek Padwalkar & Ruth Mirembe), TPI 2022, 189.

8. Transfer Pricing in der Krise, TPI, 2023, forthcoming.

9. 2023 WU Global Transfer Pricing Conference: “Transfer Pricing Developments around the World” (with Thomas Frenkenberger), ITPJ 2023, forthcoming.

10. Safe Harbour Regimes (with Raffaele Petruzzi), in ABDF/OECD/RFB (eds), Transfer Pricing in Brazil: Towards Alignment with the OECD Standard, 2023, 543.

11. The Relevance of Art 7 (4) OECD and UN MC (with Daniel Blum), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.

12. Global Transfer Pricing Developments (with Thomas Frenkenberger), in Lang/Petruzzi (eds), Transfer Pricing Developments around the World 2023, Wolters Kluwer Law, forthcoming.

 

IV. Stellungnahmen zu Berichten Internationaler Organisationen/ Comments to the Work of International Organizations

1. Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing’ (with Raffaele Petruzzi), OECD, February 2022.

2. Comments to the Public Consultation Document ‘Pillar One – Amount A: Draft Model Rules for Tax Base Determinations’ (with Raffaele Petruzzi), OECD, March 2022

3. Comments to the Public Consultation Document ‘Pillar One - A Tax Certainty Framework for Amount A‘ (with Raffaele Petruzzi and Ruth Mirembe), OECD, June 2022.

4. Comments to the Public Consultation Document ‘Pillar One - Tax certainty for issues related to Amount A‘ (with Raffaele Petruzzi and Ruth Mirembe), OECD, June 2022.

5. Comments to the Public Consultation Document ‘Progress Report on Amount A of Pillar One‘ (with Raffaele Petruzzi and Abhishek Padwalkar), OECD, August 2022.

6. Comments to the Public Consultation Document ‘Progress Report on the Administration and Tax Certainty Aspects of Pillar One’ (with Raffaele Petruzzi), OECD, November 2022.

7. Comments to the Public Consultation Document ‘Pillar One – Amount B’ (with Raffaele Petruzzi), OECD, January 2023.

8. Comments to the Public Consultation Paper ‘European Commission Initiative for a Directive on Business in Europe: Framework for Income Taxation (BEFIT)’ (with Raffaele Petruzzi, Abhishek Padwalkar and Ruth Mirembe), OECD, January 2023.

 

V. Vorträge / Lectures

1. Dividends and Interest in Tax Treaty Law (with Philipp Scharizer) – The Practice of Double Tax Treaties in Case Studies, Akademie der Steuerberater und Wirtschaftsprüfer, Vienna, Austria, 16.3.2022.

2. Tax Planning by Means of Non-Discrimination Clauses (with Siddhesh Rao) – The Practice of Double Tax Treaties in Case Studies, Akademie der Steuerberater und Wirtschaftsprüfer, Vienna, Austria, 18.3.2022.

3. The Relevance of Article 7(4) of the OECD Model. 29th Viennese Symposium on International Tax Law, WU Wien, Austria, 13.6.2022.

4. Transfer Pricing Compliance: impressions and pitfalls from German and Brazilian perspectives, International Union Young Accountants, Rome, Italy, 15.6.2022

5. Associated enterprises and attribution of profits to PEs, CEE Vienna International Tax Law Summer School 2022, Wien, Austria, 12.7.2022.

6. Passive Income in Tax Treaty Law, Xiamen University Tax Summer School – Special Issues on Tax Treaty Law, Xiamen, China, 21.7.2022.

7. Associated companies (Art. 9 OECD Model Convention) (with Raffaele Petruzzi) – The Practice of Double Tax Treaties in Case Studies, Akademie der Steuerberater und Wirtschaftsprüfer, Vienna, Austria, 24.1.2023.

8. Dividends and Interest in Tax Treaty Law (with Philipp Scharizer) – The Practice of Double Tax Treaties in Case Studies, Akademie der Steuerberater und Wirtschaftsprüfer, Vienna, Austria, 25.1.2023.

9. Tax Planning by Means of Non-Discrimination Clauses (with Siddhesh Rao) – The Practice of Double Tax Treaties in Case Studies, Akademie der Steuerberater und Wirtschaftsprüfer, Vienna, Austria, 27.1.2023.