Research & Publications
Amsterdam Centre for Transfer Pricing and Income Allocation
Transfer pricing regulations have become increasingly important with the global economy's expansion and the rise of multinational companies. These regulations are crucial for governments to collect corporate income tax effectively and prevent tax avoidance.
In addition to transfer pricing, the allocation of international taxable revenue involves broader challenges and opportunities for research. For example, the OECD Pillar Two solution, agreed upon in 2023, aims to ensure that multinational enterprises pay a minimum level of tax globally, addressing tax avoidance and promoting equitable tax distribution among countries.
However, research and education in transfer pricing and income allocation are limited to a few academic institutions. The 'Amsterdam Center for Transfer Pricing and Income Allocation' seeks to address this educational and research gap in these vital areas.
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Svitlana Buriak
2023
- S. Buriak, Turning the Tables: Will the Commission’s Position Revive in Apple Case? – AG Pitruzzella Opinion, EU Law Live, 05.12.2023
- S. Buriak, International Taxation of Global Value Networks: Addressing Market Power and Excess Profits of IP and Technology-Driven MNEs. (Doctoral Series), IBFD (accepted/In press).
- S. Buriak, Mobility of workers and remote work after the global pandemic: Is there still a need to stay at arm’s length? (IBFD, forthcoming).
- Reypens N., Buriak S., Chapter 1: Delineating and Recognizing Business Restructuring in: Petruzzi R., Lang M. (eds.), Transfer Pricing and Business Restructurings, (Linde 2023).
- S. Buriak and R. Hafkenscheid, 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, SGH Warsaw School of Economics (Poland).
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S. Buriak and J. W. Kunen (2023), Windfall profits in the Energy Sector in 2022: Which entity in the group should capture them? – A transfer pricing perspective, Kluwer International Tax Blog.
2020
- Buriak, S., & Riedl, M., Transfer Pricing Developments around the World 2019-2020. International Transfer Pricing Journal, 27(4), 239-248.
- Lazarov, I., & Buriak, S., 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.
2019
- Buriak, S., & Lazarov, I., Between State Aid and the Fundamental Freedoms: The Arm’S Length Principle and EU Law. Common Market Law Review, 56(4), 905-948.
- Buriak, S. Attribution of Profits to a Permanent Establishment of a Partnership (Hybrid Entity): Limitations of the “Separate Entity Approach”. Transfer Pricing International, Linde, 2019(1), 33-36.
- Petruzzi, R., Holzinger , R., Screpante, M., Buriak, S., & Capristano Cardoso, G.. The OECD “Unified Approach”: Have the Cards been Reshuffled? Transfer Pricing International, Linde, 2019(6), 1-6.
2018
- Buriak, S., & Petruzzi, R. 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.
- 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 (September/October), 349-360.
- Petruzzi, R., & Buriak, S. (2018). Freedom of Establishment and Transfer Pricing Threats for the EU Single Market. International Transfer Pricing Journal, 2018(4), 306.
The full list of the publications of Dr. Svitlana Buriak is available here: Link
- Federico Lo Bianco
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Richard Collier
Forthcoming
- The Individual, Mobility and the Corporate.
- R. Collier & D.Pybus, The Allocation of Risks and Returns to Treasury Entities, in Transfer Pricing Aspects of Financial Transactions.
2023
- R. Collier & I. Dykes, Competencies, Competence and the Arm’s Length Principle, Bulletin for International Taxation, 2023 (Volume 77), No. 12.
- R. Collier, The Transfer Pricing Directive, British Tax Review, Volume 5, 2023.
- R. S. Avi-Yonah and R. S. Collier, Individual Mobility and the Corporate Tax, Tax Notes International, Volume 110, May 29, 2023.
- R. Collier, The Evolution Of Thinking On Tax And The Digitalisation Of Business 1996-2018, World Tax Journal Volume 15, Issue 2, May 2023
2022
- J. L. Andrus and R. Collier, Transfer Pricing and the ALP After the Pillars, Tax Notes International, January 31, 2022, pp. 543-555.
- M. Andrew and R. Collier, Is the shift to taxation at the point of destination inexorable? Oxford University Centre for Business Tax Working Paper WP 22/03
- Collier, R. and Dykes, I. On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines, BIT 76(1).
Richard Collier and Ian Dykes won the 9th IBFD Frans Vanistendael Award for this publication.
2021
- Comparing Proposals to Tax Some Profit in the Market Country, with M. P. Devereux and J. Vella, World Tax Journal (2021)
- The Value Creation Mythology. Chapter 6 in W. Haslehner & M. Lamensch (Eds), Taxation and Value creation, EATLP International Tax Series, vol. 19, Amsterdam: IBFD, 2021.
2020
- Banking on Failure, Oxford University Press, Oxford, 2020
- The Virus in the ALP, Critique of the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic, with I. Dykes, Bulletin for International Taxation, 2020 (Volume 74), No 12.
- COVID-19 Challenges for the Arm’s Length Principle, with M. Andrew, Tax Notes International, Vol. 98, Number 12, 22 June 2020, p. 1363.
- Tax Policy and the COVID-19 Crisis, with Al. Pirlot and J. Vella, Intertax, Vol. 48 (2020), Issue 8/9, p. 794-804
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Ian Dykes
2023
- R. Collier & I. Dykes, Competencies, Competence and the Arm’s Length Principle, Bulletin for International Taxation, 2023 (Volume 77), No. 12.
2022
- Collier, R. and Dykes, I. On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines, BIT 76(1).
Richard Collier and Ian Dykes won the 9th IBFD Frans Vanistendael Award for this publication.
2020
- The Virus in the ALP, Critique of the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic, with R. Collier, Bulletin for International Taxation, 2020 (Volume 74), No 12.
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Rutger Hafkenscheid
2023
- S. Buriak and R. Hafkenscheid, 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, SGH Warsaw School of Economics (Poland).
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Scott Wilkie
2023
J.S. Wilkie, Canada Consults on “Modernizing” Its Transfer Pricing Rules – What’s in (the) Store?, 30 Intl. Transfer Pricing J. 6 (2023).
- Navigating Transfer Pricing and Permanent Establishments (October-December 2023)
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Transfer Pricing Aspects of Intangibles Assets (April-June 2023)
✅ From Cost Contribution Agreements to DEMPE, 12 April 2023
🔸 Speakers: Prof. Scott Wilkie and Andrew Hickman 🔸Session chair: Rutger Hafkenscheid✅ Valuation of intangibles (incl. HTVI) in transfer pricing practice (YouTube), 11 May 2023
🔸 Speakers: Dr. Kerim Keser and Sebastian Frankenberg🔸Session chairs: Rezan Okten and Dr. Svitlana Buriak
✅ DEMPE v. Contractual agreements in transfer pricing of IP after BEPS (YouTube), 14 June 2023
🔸 Speakers: Michael McDonald and Dr. Marta Pankiv🔸Session chair: Dr. Svitlana Buriak and Rutger Hafkenscheid -
Allocation of Risks in Transfer Pricing (September-December 2022)
✅ On the Apparent Widespread Misapplication (Misadoption?) of the OECD Transfer Pricing Guidelines, 29 September 2023
🔸 Speakers: Manuel de los Santos, Richard Collier and Isabel Verlinden 🔸Session chair: Dr. Svitlana Buriak and Rezan Okten✅ If not the OECD Guidelines, what is the right approach to the allocations of risks? (Youtube), 19 October 2022
🔸 Speakers: Romero Tavares and Charles E. A. Lincoln🔸Session chairs: Dr. Svitlana Buriak and Rutger Hafkenscheid
✅ Risk allocation from an economist perspective: Economic Valuation Techniques (YouTube), 5 December 2022
🔸 Speakers: Emmanuel Llinares and Rutger Hafkenscheid🔸Session chair: Dr. Svitlana Buriak and Rezan Okten