Dr S. (Svitlana) Buriak
Faculty of Law
Tax Law
Visiting address
- Nieuwe Achtergracht 166
Postal address
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Postbus 15557
1001 NB Amsterdam
Contact details
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Publications
2024
Buriak, S. (2024). International Taxation of Global Value Networks: Market Power, Firm Boundaries and Excess Profits. (IBFD Doctoral Series; Vol. 72). IBFD. https://doi.org/10.59403/2seanhf [details]
2023
- 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), 383-389. https://doi.org/10.1386/jdmp_00136_7 [details]
- Buriak, S., & Weber, D. (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), 255-290. https://doi.org/10.59403/3tvhsja [details]
2020
- Buriak, S. (2020). A New Taxing Right for the Market Jurisdiction: Where are the limits? Intertax, 48(3), 301-316. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3735817
2019
- Buriak, S., & Lazarov, I. (2019). Between State Aid and the Fundamental Freedoms: The Arm’S Length Principle and EU Law. Common Market Law Review, 56(4), 905-948. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3548598
2025
- Buriak, S. (2025). De staatssteunbeslissing in de Apple-zaak: de juiste uitspraak met de verkeerde conclusie, maar met de juiste uitkomst? NLFiscaal, (NLF-W 2025/7).
2024
- Buriak, S. (2024). Harvest Time or Apple Grand Finale. EU Law Live. https://eulawlive.com/op-ed-harvest-time-or-apple-grand-finale/
- Buriak, S. (2024). The Impact of Tax Treaties on International Mobility Work in Ukraine. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuh, C. Staringer, & R. Szudoczky (Eds.), Mobility of Work (Vol. 29, pp. 785-809). (European and International Tax Law and Policy Series; Vol. 29). IBFD. https://doi.org/https://research.ibfd.org/#/doc?url=/document/mb_c31
2023
- Buriak, S. (2023). Turning the Tables: Will the Commission’s Position Revive in the Apple Case? – AG Pitruzzella Opinion. EU Law Live, Year 2023(6), 13. https://eulawlive.com/op-ed-turning-the-tables-will-the-commissions-position-revive-in-apple-case-ag-pitruzzella-opinion-by-svitlana-buriak/
- Buriak, S., & Gawer, A. (2023). Digital labour platforms and digital workers: International tax implications. In D. Weber (Ed.), The Implications of Online Platforms and Technology for Taxation (pp. 125-157). (GREIT series). IBFD. https://doi.org/10.59403/3r0nqgv [details]
- Buriak, S., & Hafkenscheid, R. (2023). Co łączy sektory intensywnie korzystające z praw własności intelektualnej z przemysłem wydobywczym? Miejsce nadwyżek zysku (w tym nieoczekiwanych) w analizie DEMPE dotyczącej wartości niematerialnych. Analizy i Studia, 2023(1 (15)), 13-30. https://doi.org/10.33119/ASCASP.2023.1.2 [details]
- 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, 2023(1 (15)), 13-27. https://doi.org/10.33119/ASCASP.2023.1.2 [details]
- Buriak, S., & Streicher, A. (Eds.) (2023). Tax and Technology. (Series on International Tax Law; Vol. 137). Linde Verlag. [details]
- Reypens, N., & Buriak, S. (2023). Delineating and Recognizing Business Restructuring. In M. Lang, & R. Petruzzi (Eds.), Transfer Pricing and Business Restructurings: Current Developments, Relevant Issues and Possible Solutions (pp. 27-66). (Series on international tax law; Vol. 136). Linde. [details]
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
- Buriak, S., & Riedl, M. (2020). Transfer Pricing Developments around the World 2019-2020. International Transfer Pricing Journal, 27(4), 239-248. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746896
- 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.
2018
- 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
- Petruzzi, R., & Buriak, S. (2018). Freedom of Establishment and Transfer Pricing Threats for the EU Single Market. International Transfer Pricing Journal, 2018(4), 306-316. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3746887
2024
- Buriak, S. (2024). Should the Court of Justice reconsider the Lexel decision?. Case note on: European Court of Justice, 14/03/24, C-585/22 Kluwer International Tax Blog.
2023
- Buriak, S. (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. https://kluwertaxblog.com/2023/01/26/windfall-profits-in-the-energy-sector-in-2022-which-entity-in-the-group-should-capture-them-a-transfer-pricing-perspective/
2022
- Vasiliev, S. V., Buriak, S., & de Graaf, V. J. (2022). Solidariteit met Oekraiense students in Nederland moet verder gaan dan mooie woorden. Volkskrant.nl. https://www.volkskrant.nl/columns-opinie/opinie-solidariteit-met-oekraiense-studenten-in-nederland-moet-verder-gaan-dan-mooie-woorden~b7142b643/
Prize / grant
- Buriak, S. (2022). 2022 Stephan Koren Prize awarded by WU Full Professors Association.
- Buriak, S. (2022). 2022 IFA Best Thesis Mitchell B. Carroll Prize.
- Buriak, S. (2020). 2020 Best Research Paper Award by Wirtschaftsuniversität Wien, Austria.
- Buriak, S. (2019). 2019 Best Research Paper Award by Wirtschaftsuniversität Wien, Austria.
Others
- Buriak, S. (organiser) (19-9-2024 - 20-9-2024). Controversy & Policy in Transfer Pricing and Income Allocation, Amsterdam. The "Controversy & Policy in Transfer Pricing and Income Allocation" conference, held in September 2024 at Amsterdam Law School, examined tax and (…) (organising a conference, workshop, ...).
- Buriak, S. (organiser) (9-12-2022). An EU Arm's Length Principle? The interplay between transfer pricing and EU law, UvA, Amsterdam, Amsterdam. The Amsterdam Centre for Transfer Pricing and Income Allocation held its opening conference on December 9, 2022, to discuss the integration of EU law (…) (organising a conference, workshop, ...). https://actl.uva.nl/content/events/2022/12/the-opening-conference-of-the-amsterdam-centre-for-transfer-pricing-and-income-allocation.html
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Ancillary activities
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Loyens & Loeff
Tax advisor, International Tax Department, Transfer Pricing
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Loyens & Loeff
Buriak, S. (2024). International Taxation of Global Value Networks: Market Power, Firm Boundaries and Excess Profits. (IBFD Doctoral Series; Vol. 72). IBFD.