Raffaele Petruzzi

Dr. Raffaele Petruzzi is a Researcher at the Vienna University of Economics and Business (WU) and serves as a Guest Professor at Klagenfurt University. His expertise spans Transfer Pricing, International Taxation, and Digital Economy Taxation, with a focus on BEPS Frameworks, EU Tax Law, and Multinational Enterprise Compliance.

• PhD in International Business Taxation (WU, 2015)
• LL.M. in International Tax Law (WU, 2010)
• Master of Science in Business Administration and Law (Bocconi, 2007)

His research examines the Arm’s Length Principle, Permanent Establishment Rules, and Tax Challenges of Digitalization, with recent work addressing Pillar One and Pillar Two implications. He has contributed to 15+ publications, including books and journal articles on Transfer Pricing in Post-BEPS Era and Blockchain’s Impact on Tax Compliance.

Dr. Petruzzi has received prestigious awards such as the WU Best Paper Award (2018), WU Research Award (2017), and the Wolfgang Gassner Prize (2015). He actively engages with global institutions, including the United Nations Subcommittee on Article 9, Transfer Pricing Economists for Development (TPED), and International Fiscal Association (IFA).

His teaching portfolio includes advanced Transfer Pricing courses for Master’s and LL.M. students, and he has led workshops for tax administrations in Greece, Armenia, Ukraine, and China. He also co-edits the Linde Transfer Pricing International Journal and peer-reviews for Wolters Kluwer and IBFD.