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Buriak, S. (2023). A cultural levy or a digital streaming service tax: New film industry levies conflicting with the EU member states’s bilateral tax treaty obligations and OECD digital tax agreements? Journal of Digital Media & Policy, 14(3), 383. Article 389. https://doi.org/10.1386/jdmp_00136_7
Buriak, S. (in press). International Taxation of Global Value Networks: Addressing Market Power and Excess Profits of IP and Technology-Driven MNEs. (Doctoral Series). International Bureau of Fiscal Documentation (IBFD).
Weber, D. M., & Buriak, S. (2023). Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States: an Analysis from an EU and International Tax Law Perspective), . World Tax Journal, 15(2), 1-23.
Buriak, S., & Hafkenscheid, R. (2023). What do IP-intensive businesses have in common with the extractive industry? The place of excess (incl. windfall) profits in the DEMPE analysis for intangible assets. Analyses and Studies, 15(1), 13-27. https://www.ceeol.com/search/article-detail?id=1193009
Reypens, N., & Buriak, S. (2023). Delineating and Recognizing Business Restructuring. In M. Lang, & R. Petruzzi (Eds.), Transfer Pricing Aspects of Business Restructurings Linde Verlag.
2020
Buriak, S. (2020). Controlled Foreign Company Regulations in Ukraine. In G. Kofler, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuh, K. Spies, & C. Staringer (Eds.), Controlled Foreign Company Legislation (pp. 778-796). (WU Institute for Austrian and International Tax Law - Tax Law and Policy Series). International Bureau of Fiscal Documentation (IBFD). https://www.ibfd.org/shop/book/controlled-foreign-company-legislation
Lazarov, I., & Buriak, S. (2020). Is Fiat’s Tank Half-Full or Half Empty? The General Court’s Decision in Luxembourg v. Commission (T-755/15). International Transfer Pricing Journal, 27(1), 71-77. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746866
2019
Buriak, S. (2019). Attribution of Profits to a Permanent Establishment of a Partnership (Hybrid Entity): Limitations of the “Separate Entity Approach”. Transfer Pricing International, 2019(1), 33-36. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746906
Petruzzi, R., Holzinger , R., Screpante, M., Buriak, S., & Capristano Cardoso, G. (2019). The OECD “Unified Approach”: Have the Cards been Reshuffled? Transfer Pricing International, 2019(6), 1-6.
Buriak, S., & Petruzzi, R. (2018). Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? Bulletin for International Taxation, 72(4a/Special issue), 1-19. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746882
Buriak, S., & Petruzzi, R. (2018). Transfer Pricing Rules under the ECJ's Scrutiny: Green Light for Non-Arm’s Length Transactions? International Transfer Pricing Journal, 2018, 349-360. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746890
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