Institute for Austrian
and International Tax Law Open main menu
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Publications

Abhishek Padwalkar, LL.M.

Publikationen / Publications

I. Assistant editorship

  1. Lang/Petruzzi (eds) & Padwalkar (asst ed), Transfer Pricing and Business Restructurings: Current Developments, Relevant Issues and Possible Solutions, Linde, forthcoming

  2. Petruzzi/Cottani/Lang (eds) & Padwalkar (asst ed), Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics, Wolters Kluwer, 2022. 

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II. Contributions to anthologies / Chapters in Collected Editions

  1. The Relation between the Different Distributive Rules for Business Income and Income from Independent Personal Services as well as that from International Shipping and Air Transport (with Camilo Rodrigues Peña), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules In Tax Treaties – The relation between the different distributive rules in the OECD and the UN Model Convention, IBFD, forthcoming.

  2. Mobility of Work: India Chapter (with Shipra Padhi and Siddhesh Rao), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), The Impact of Tax Treaties on International Mobility of Work, IBFD, forthcoming.

  3. Transfer Pricing in relation to Businesses in Economic and Financial Distress (with Dr. Petruzzi), in Kristoffersson (ed), Taxation of Businesses in Economic and Financial Distress, IBFD, forthcoming.

  4. Introduction to Business Restructuring, in Lang/Petruzzi (eds), Transfer Pricing and Business Restructurings: Current Developments, Relevant Issues and Possible Solutions, Linde, forthcoming.

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III. Artikel in Fachzeitschriften / Articles in Journals

  1. Transfer Pricing in Economic and Financial Distress (with Raffaele Petruzzi), in Kristoffersson (ed), Taxation of Business in Economic and Financial Distress, IBFD, forthcoming.

  2. The Impact of Tax Treaties on International Mobility of Work in India (with Shipra Padhi, Siddhesh Rao) in Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer (eds), Mobility of Work, IBFD, forthcoming.

  3. The Relation between the Different Distributive Rules for Business Income and Income from Independent Personal Services, and Business Income and Income from International Shipping and Air Transport (with Camilo Rodriguez) in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.

  4. Introduction to Business Restructuring, in Lang/Petruzzi (eds), Transfer Pricing and Business Restructuring, Linde, forthcoming.

  5. Amount A and Its Design So Far: Feasibility at Sight? (with Marcelo Moura), ITPJ 2023, 65.

  6. Pillar One and Its Progress So Far: Feasibility in Sight? (with Marcelo Moura), International Transfer Pricing Journal, forthcoming.

  7. Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation (with Camilo Rodriguez Peña), World Tax Journal, 2023.

  8. The Transfer Pricing World in 2022: A Review (with Marcelo Moura & Ruth Mirembe), Linde TPI 2022, p. 189-199.

  9. The 2021 UN Transfer Pricing Manual - A Step in the Right Direction. Transfer Pricing International 2021 (TPI). p. 204-207. 

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IV. Comments to the Work of International Organization

  1. Comments to the Public Consultation Document ‘Pillar One - Amount A: Draft Model Rules for Domestic Legislation on Scope’ (with Dr. Petruzzi), OECD, April 2022.

  2. Comments to the Public Consultation Document ‘Progress Report on Amount A of Pillar One‘ (with Dr. Petruzzi and Marcelo Moura), OECD, August 2022.

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