fallback portrait photo

Xue Peng

Xue Peng LL.M.
Email:
Contact information and photo taken from and editable at WU Directory.

CV

No curriculum entries found.

Researcher Identifier

    No researcher identifier found.

Awards and Honors

No awards found.

Classifications

    No classifications found.

Expertise

    No expertises found.

Activities

No activities found.

Publications

Journal article

2019 Peng, Xue, Lagarden, Martin. 2019. DEMPE Functions and the RACI Concept – More Clarity or Confusion Ahead? International Transfer Pricing Journal (ITPJ). 26 (1), 3-11. (Details)
2018 Peng, Xue, Majmudar, Suchint, Thomas, Ruby. 2018. Vodafone Entities ‘Acting in Concert’ in Terminating a Call Option are Subject to Transfer Pricing Adjustment in India. Transfer Pricing International (TPI). 4 104-108. (Details)
2017 Peng, Xue. 2017. A Rethink of the Location-Specific Advantages with an Analysis of the Chinese Approach. IBFD Journal Articles 24 (6), 482-502. (Details)
  Storck, Alfred, Petruzzi, Raffaele, Peng, Xue, Holzinger, Raphael. 2017. Global Transfer Pricing Conference: Transfer Pricing Developments around the World. International Transfer Pricing Journal (ITPJ) 24 (4), 270-279. (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. The Profit Split Method: A Holistic View of BEPS in Transfer Pricing. Transfer Pricing International 1 (2), 110-120. (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. The Profit Split Method: Historical Evolution and BEPS Insights. Transfer Pricing International 1 (1), 44-54. (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. The Profit Split Method: Insights from BEPS Follow-Ups. Transfer Pricing International 1 (3), 168-171. (Details)
2016 Peng, Xue. 2016. The Application of the Arm's Length Principle to the Allocation of Joint Efficiencies within MNEs. IBFD Journal Articles 23 (5), 378-392. (Details)
2014 Peng, Xue. 2014. Experience from Major OECD Countries: the Risk Management for Large Taxpayers. - 2, 5-10. (Details)
2013 Peng, Xue. 2013. International Comparative Research in VAT Tax Rates and the Enlightenments on China`s VAT Reform. - 7, 12-17. (Details)

Chapter in edited volume

2019 Dziwinski, Karol Adam, Peng, Xue. 2019. Introduction to the Post-BEPS Transfer-Pricing Aspects of Intangibles. In: Transfer Pricing and Intangibles: Current Developments, Relevant Issues and Possible Solutions, Hrsg. Michael Lang, Alfred Storck, Raffaele Petruzzi, Robert Risse, 3-23. Vienna: Linde. (Details)
  Peng, Xue, Schuch, Josef. 2019. The Relevance of the Preamble for Treaty Entitlement. In: Tax Treaty Entitlement, Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, 1-22. The Netherlands: IBFD. (Details)
2018 Ferrarotti, Pietro Piccone , Burkadze, Eter, Peng, Xue. 2018. CHAPTER 6 Administrative Approach to Resolving Transfer Pricing Disputes. In: Fundamentals of Transfer Pricing A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 199-238. The Netherlands: Kluwer Law International. (Details)
  Peng, Xue, Petruzzi, Raffaele. 2018. CHAPTER 9 Transfer Pricing and Intra-group Services. In: Fundamentals of Transfer Pricing A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 331-378. The Netherlands: Kluwer Law International. (Details)
  Screpante, Mirna Solange, Petruzzi, Raffaele, Peng, Xue, Tyutyuryukov, Vladimir , Roller, Norbert. 2018. Transfer Pricing Issues Related to the One-Belt-One-Road Project. In: Removing Tax Barriers to China’s Belt and Road Initiative, Hrsg. Michael Lang Jeffrey Owens, 169-196. The Netherlands: Kluwer Academic Publ. (Details)

Contribution in legal commentary

2019 Peng, Xue. 2019. Update of 20 December 2018 on Article 5 OECD MC, m.no. 67. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Hrsg. Ekkehart Reimer, Alexander Rust, The Netherlands: Wolters Kluwer Law & Business. (Details)
  Peng, Xue. 2019. Update of 22 February 2019 on Article 5 OECD MC, m.no. 359. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Hrsg. Ekkehart Reimer, Alexander Rust, The Netherlands: Wolters Kluwer Law & Business. (Details)

Paper presented at an academic conference or symposium

2018 Peng, Xue, Schuch, Josef. 2018. The Relevance of the Preamble for Treaty Entitlement. 25th Viennese Symposium on International Tax Law "Tax Treaty Entitlement" Vienna, Austria, 06.22. (Details)

Poster presented at an academic conference or symposium

2019 Peng, Xue. 2019. Location-Specific Advantages: Modified Application of the Arm's Length Principle in A Knowledge-Based Economy. EATLP Congress 2019, Madrid, Spain, 06.06-08.06. (Details)
2018 Peng, Xue. 2018. Location-Specific Advantages: Modified Application of the Arm’s Length Principle. 2018 IFA Congress, Seoul, Republic of Korea, 02.09-06.09. (Details)

Unpublished lecture

2019 Petruzzi, Raffaele, Peng, Xue. 2019. Associated Enterprises (Art. 9 OECD Model). The Practice of Double Tax Treaties in Case Studies, Vienna, 29.01.19 (Details)
  Peng, Xue, Petruzzi, Raffaele. 2019. Business Profits (Art. 7 OECD Model). The Practice of Double Tax Treaties in Case Studies, Vienna, 29.01.19 (Details)
2018 Peng, Xue. 2018. Passive Income. Xiamen University tax summer school: special issues on tax treaty law, Xiamen, 25.07.18 (Details)
  Peng, Xue. 2018. Transfer Pricing 1 . Xiamen University tax summer school: special issues on tax treaty law, Xiamen, 25.07.18 (Details)
  Peng, Xue. 2018. Transfer Pricing 2. Xiamen University tax summer school: special issues on tax treaty law, Xiamen, 25.07.18 (Details)
  Olowska, Marta, Peng, Xue. 2018. Busi­ness Profits and Perma­nent Esta­blish­ments – Basic Prin­ci­ples. Xiamen Univer­sity Tax Summer School: Special Issues on Tax Treaty Law, Xiamen University, 24.07.18 (Details)
  Olowska, Marta, Peng, Xue. 2018. Busi­ness Profits and Perma­nent Esta­blish­ments – Recent Deve­lop­ments. Xiamen Univer­sity Tax Summer School: Special Issues on Tax Treaty Law, Xiemen University, 24.07.18 (Details)
  Peng, Xue, Petruzzi, Raffaele. 2018. Transfer Pricing and Intangibles . Henkel Global Tax Campus 2018, Vienna, 18.05.18 (Details)
  Peng, Xue, Petruzzi, Raffaele. 2018. Transfer Pricing and Services . Henkel Global Tax Campus 2018, Vienna, 17.05.18 (Details)
  Peng, Xue. 2018. Permanent Establishment (Art 5) and Business Profits (Art 7), Independent Personal Services (formerly Art 14), Shipping & Air Transport (Art 8). The Practice of Double Tax Treaties, Vienna, 23.01.18 (Details)
2017 Peng, Xue. 2017. Passive income: royalty in tax treaty law. Introduction into Tax Treaty Law, Central University of Finance and Economics, Beijing, 07.06.17 (Details)
  Peng, Xue. 2017. Associated Enterprises. Introduction into Tax Treaty Law, Central University of Finance and Economics, Beijing, 06.06.17 (Details)
  Peng, Xue. 2017. Business Profits. Introduction into Tax Treaty Law, Central University of Finance and Economics, Beijing, 05.06.17 (Details)
  Storck, Alfred, Peng, Xue. 2017. Transfer Pricing and Intra-Group Services. Advanced TP Course (General Topics), Vienna, 02.06.17 (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. Introduction to Transfer Pricing . Advanced TP Course (General Topics), Vienna, 29.05.17 (Details)
  Petruzzi, Raffaele, Peng, Xue. 2017. Introduction to Transfer Pricing . Seminar for Tax Judges on EU State Aid Law, Vienna, 31.03.17 (Details)
  Storck, Alfred, Peng, Xue. 2017. Transfer Pricing Art. 9 OECD Model Tax Convention “Associated Enterprises” OECD Transfer Pricing Guidelines. The Practice of Double Tax Treaties, Vienna, 17.01.17 (Details)
2016 Petruzzi, Raffaele, Peng, Xue. 2016. Recent case law on allocation rules – business profits, dealing at arm’s length, permanent establishments, dividends, interest and royalties. EURASIAN FISCAL ACADEMY: Tax Treaties and the Exchange of Information, Vienna, 04.10.16 (Details)

Miscellaneous

2018 Storck, Alfred, Petruzzi, Raffaele, Peng, Xue. 2018. Comments on the Scoping of the Future Revision of Chapter VII (intra-group services) of the Transfer Pricing Guidelines. (Details)
2017 Storck, Alfred, Petruzzi, Raffaele, Peng, Xue. 2017. Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits). (Details)
2016 Storck, Alfred, Petruzzi, Raffaele, Peng, Xue. 2016. Comments on the Public Discussion Draft on BEPS Actions 8-10 (Revised Guidance on Profit Splits). http://www.oecd.org/ctp/transfer-pricing/Comments-on-discussion-draft-beps-action-8-10-revised-guidance-on-profit-splitsP2.pdf. (Details)

Projects

  • No projects found.