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Dr. Raffaele Petruzzi, LL.M.
Raffaele Petruzzi
Personal Data
| 16.06.1983 | born in Bari, Italy |
Education
| 09/2011 – 3/2015 | DIBT (Doctoral Program in International Business Taxation) Vienna University of Economics and Business(WU), Vienna (Austria) Thesis: "Transfer Pricing Aspects of Intra-group Financing" |
| 09/2009 - 06/2010 | LL.M. Program in International Tax Law Vienna University of Economics and Business (WU), Vienna (Austria) Thesis: "Non-deduction of Interest Payments and Third Countries" |
| 09/2005 - 12/2007 | Master of Science (Laurea Specialistica) in Business Administration and Law Bocconi University, Milan (Italy) Major: Corporate Taxation Thesis: "The European VAT in Financial Services" |
| 09/2002 - 08/2005 | Undergraduate Degree (Laurea Breve) in Business Administration Bocconi University, Milan (Italy) Thesis: "An Analysis of Price Sensitive Information" |
| 09/1997 - 08/2002 | High School Diploma (Diploma di Maturitá) in Classical Studies Liceo Classico "D. Morea", Conversano (Bari, Italy) |
Professional Experience
| since 2023 | Founder and CEO, PETRUZZI Advisory, Vienna (Austria) |
| since 2022 | Guest Professor, Klagenfurt University, Klagenfurt (Austria) |
| since 2020 | Editor, Linde Transfer Pricing International Journal, Vienna (Austria). |
| since 10/2017 | Member, United Nations Subcommittee on Article 9 (Associated enterprises: Transfer Pricing) |
| since 2017 | Member, Transfer Pricing Economists for Development (TPED), Paris (France) |
| since 2017 | Peer-Reviewer, Intertax, Wolters Kluwer, Amsterdam (the Netherlands) |
| since 2016 | Peer-Reviewer, International Bureau of Fiscal Documentation (IBFD), Amsterdam (the Netherlands) |
| since 2016 | Member, International Fiscal Association (IFA), Rotterdam (the Netherlands) |
| since 03/2015 | Managing Director, WU Transfer Pricing Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) Vienna (Austria) |
| since 2015 | Member, WU Global Tax Policy Center, Vienna (Austria) |
| 2021-2022 | Of Counsel, Baker McKenzie, Vienna (Austria), Milan (Italy), Amsterdam (Netherlands) |
| 03/2018- 2021 | Of Counsel, Ludovici Piccone & Partners, Milan (Italy) |
| 03/2018- 2020 | CEO, L&P Global, Vienna (Austria) |
| 01/2015 - 02/2018 | Manager, Deloitte, Tax Department - Transfer Pricing and International Tax Advisory Vienna (Austria) |
| 2015 - 2018 | Member, Deloitte’s Intellectual Property Group, Europe |
| 2011-2015 | Research and Teaching Associate, Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), Vienna (Austria). |
| 09/2011 - 12/2014 | Senior Consultant, PwC, Tax Department - Transfer Pricing and International Tax Advisory Vienna (Austria) |
| 08/2010 - 09/2011 | Senior Consultant, PwC, Tax Department - Transfer Pricing and International Tax Advisory Rome (Italy) |
| 09/2008 - 08/2009 | Consultant, Ernst&Young, Tax Department - International Tax and Transfer Pricing Advisory Milan (Italy) |
| 02/2008 - 08/2008 | Intern, UniCredit Group, Tax Affairs Area - Research, Advisory & Tax Planning Milan (Italy) |
| 2007 | Intern, Studio Bignami e Associati, Milan (Italy) |
Awards
2018: WU Best Paper Award (for the paper Petruzzi, The Arm’s Length Principle: Between Legal Fiction and Economic Reality in: Lang/Storck/Petruzzi, Transfer Pricing in a Post-BEPS World, Wolters Kluwer in 2016
2017: WU Research Award (for the article Holzinger/Petruzzi, Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era, World Tax Journal in May 2017)
2015: Wolfgang Gassner Prize (for his PhD thesis)
