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Mirna Solange Screpante

Mirna Solange Screpante
Telephone:
+43 1 31336 6119
Email:
About me:
Mirna Solange Screpante graduated in Accounting from Universidad de Buenos Aires, holds a Specialization in Tax Law from Universidad Austral and holds an LL.M. in Corporate and International Taxation from Universität zu Köln. She served as a Teaching Assistant at Universidad de Buenos Aires and Universidad Austral and she worked in the private sector in Argentina and Germany as a Tax Consultant. Currently, she is Research and Lecturer Fellow at the Institute for Austrian and International Tax Law, WU Vienna and Visiting Professor at Universidad Austral in the Master in Tax Law. She is member of the Argentine Association of Tax Studies (AAEF). She has participated in conferences in Argentina and abroad and is the author of several articles published in Argentina and in international journals.
Contact information and photo taken from and editable at WU Directory.

CV

2019
Visiting Professor Lima University, Peru
2018
IBFD Visiting Scholar
since 2017
Research and Teaching Fellow Institute for Austrian and International Tax Law
2016
Lecturer at Intensive Course on International Taxaxtion, Austral University, Buenos Aires, Argentina
since 2016
Visiting Professor Austral University, Buenos Aires, Argentina
2016
Guest researcher Institute for Austrian and International Tax Law
2015
Visiting Scholar Max Planck Institute for Innovation and Competition
2014-2016
External Researcher Maastricht University
2012-2013
Visiting Scholar Max Planck Institute for Tax Law and Public Finance
2010-2011
Lecturer and Research Fellow Austral University, Buenos Aires, Argentina
2010-2011
Lecturer and Research Fellow Buenos Aires University, Buenos Aires, Argentina
2008-2009
Guest Researcher International Taxation Augsburg University Germany

Researcher Identifier

    No researcher identifier found.

Awards and Honors

2016
Ernst Mach Grant

Classifications

  • 5235 International law (Details)
  • 5261 Comparative constitutional law (European -, international -) (Details)
  • 5349 Business taxation (Details)

Expertise

  • International Taxation, Transfer Pricing, Argentinian Tax Law

Activities

No activities found.

Publications

Journal article

2018 Screpante, Mirna Solange. 2018. Das neue DBA zwischen Argentinien und der Schweiz:Analyse des Abkommens namentlich im Hinblick auf die Auswirkungen von BEPS und den Amtshilfestandard. Forum für Steuerrecht (IFF), 2018 (3), 75-93. (Details)
2017 Screpante, Mirna Solange. 2017. The New Argentina-Mexico Income and Capital Tax Treaty (2015): A Tax Treaty in the BEPS Era. Bulletin for International Taxation 71 (8), (Details)
2014 Screpante, Mirna Solange. 2014. Effective Economic Use of Services under Argentine VAT. Bulletin for International Taxation. 25 (1), 24-27. open access (Details)
2013 Screpante, Mirna Solange. 2013. Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978) . Bulletin for International Taxation. 67 (9), 460-465. open access (Details)

Chapter in edited volume

2019 Screpante, Mirna Solange, Mendez, Luis Maria. 2019. Argentina National Report on Implementing Key BEPS Actions. In: “Implementing key BEPS actions: Where do we stand?”, Hrsg. Kemmeren;Smit; Lang; Rust; Essers; Owens; Pistone; Schuch; Staringer; Storck , 163-199. Vienna: Linde. (Details)
  Screpante, Mirna Solange. 2019. Argentina: Non-discrimination. Pirelli Neumáticos SAIC Case. In: Tax Treaty Case Law around the Globe 2018, Hrsg. Kemmeren;Smit; Lang; Rust; Essers; Owens; Pistone; Schuch; Staringer; Storck, 163-199. The Netherlands: IBFD. (Details)
2018 Screpante, Mirna Solange. 2018. Argentina: Treaty Abuse and Beneficial Ownership-the Molinos Case. In: Tax Treaty Case Law around the Globe 2017, Hrsg. Lang et al, 115-130. Vienna: IBFD. (Details)
  Screpante, Mirna Solange. 2018. Decreto a la Reforma del Impuesto a las Ganancias: modificaciones en relación a las normas de precios de transferencia en línea con la creación de valor en las operaciones con intangibles (Acciones 8-10). In: La Reforma Tributaria y Tributación Internacional, Hrsg. Mariano Braccia, 1-300. Buenos Aires: Thomson Reuters. (Details)
  Screpante, Mirna Solange. 2018. Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor en las operaciones con intangibles (Acciones 8-10): ¿el cambio que nada cambia? In: Aspectos Relevantes de la Reforma Tributaria en Materia de Tributación Internacional , Hrsg. Mariano Braccia, 163-199. Buenos Aires: Thomson Reuters. (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)

Paper presented at an academic conference or symposium

2019 Screpante, Mirna Solange. 2019. Argentina: Non-discrimination. Pirelli Neumáticos SAIC Case. Conference Tax Treaty Case Law around the Globe 2018, Tilburg, Netherlands, 24.05-26.05.18. (Details)
2018 Screpante, Mirna Solange. 2018. Argentina: Treaty Abuse and Beneficial Ownership-the Molinos . Tax Treaty Case Law round the Globe 2018, Tilburg University, Netherlands, 24.05-26-05. (Details)
2017 Screpante, Mirna Solange. 2017. Argentina National Report: Implementing Key BEPS Actions: Where do we stand? Implementing Key BEPS Actions: Where do we stand? Rust, Austria, 29.06-01.07. (Details)
2016 Screpante, Mirna Solange. 2016. Impact of BEPS in Latin America. ILADT 2016 (Latin American Institute of Tax Law), Santa Cruz de la Sierra, Bolivia, 11.11.2016. (Details)
  Screpante, Mirna Solange. 2016. La prevención de la doble no imposición en escenarios multilaterales: en el camino hacia el desarrollo de un Nuevo Standard Internacional Multilateral en el contexto de BEPS. Jornadas “Fraude, abuso y planificación fiscal agresiva en el marco del Derecho de la UE y del Plan BEPS”, Cadiz University, Spain, 27.01.2016. (Details)
  Screpante, Mirna Solange. 2016. The Road to International Tax Coordination A Multilateral Tax Treaty to Prevent Multilateral Non-Taxation. Les Ateliers de Droit Fiscal- Tax Scholars ConferenceFourth Junior Tax Conference, IRJS, Sorbonne Law School, University of Paris I, France, 08.06.2016. (Details)
2015 Screpante, Mirna Solange. 2015. Multilateral non-taxation in IP tax cross-border transactions. 1. Doctorate Seminar on European Tax Law, Vienna, Austria, 13.02-16.02. (Details)

Poster presented at an academic conference or symposium

2016 Screpante, Mirna Solange. 2016. Tackling multilateral non-taxation in IP tax structures. A new approach taxing multinationals firms. Doctorate Seminar on Comparative Tax Law, Uppsala, Sweden, 22.08-23-08. (Details)
2015 Screpante, Mirna Solange. 2015. Multilateral non-taxation in IP tax cross-border transactions. EATLP Poster Program for Doctoral Students , Milan, Italy, 28.05-30.05. (Details)
  Screpante, Mirna Solange. 2015. Multilateral non-taxation in IP tax cross-border transactions. octoral Meeting for Students of International Tax Law (DocMIT), Amsterdam, Netherlands, 21.05-22-05. (Details)
  Screpante, Mirna Solange. 2015. Tackling double and multilateral non-taxation in IP tax structures. A new approach taxing multinationals firms. Doctoral Seminar on International and EU Tax Law, Heidelberg, Germany, 18.06-20.06. (Details)
  Screpante, Mirna Solange. 2015. Tackling multilateral non-taxation in IP tax structures. A new approach taxing multinationals firms. IFA Poster Program for Doctoral Students , Basel, Switzerland, 30.08-03.09. (Details)

Research report, expert opinion

2013 Screpante, Mirna Solange. 2013. Permanent Establishment in India: “checking the rule”. España:Centro de Estudios Fiscales. (Details)

Magazine/newspaper article

2014 Screpante, Mirna Solange. 2014. Caterpillar. A BEPS case study Part II. International Tax Review, 01.05.14 (Details)
  Screpante, Mirna Solange. 2014. Caterpillar. A BEPS case study Part I. International Tax Review, 01.04.14 (Details)
2013 Screpante, Mirna Solange. 2013. BEPS: A new approach for taxing multinationals is needed – Part II. International Tax Review, 01.10.13 (Details)
  Screpante, Mirna Solange. 2013. BEPS: A new approach for taxing multinationals is needed- Part I. International Tax Review, 01.09.13 (Details)

Unpublished lecture

2019 Screpante, Mirna Solange, Govind, Sriram. 2019. Royalties: Cross-border software planning & Leasing transactions. The Practice of Double Tax Treaties in Case Studies 2019, Vienna, 31.01.19 (Details)
2017 Screpante, Mirna Solange. 2017. Tributación y técnicas de planificación fiscal empresaria. Masterclass LL.M. Tax Law Program, Austral University Buenos Aires, 14.11.17 (Details)
  Screpante, Mirna Solange. 2017. Impact and Implementation of BEPS in Latin America. Course on International Taxation (for Spanish native speakers)- Maastricht University- Campus Brussels, 16.09.17 (Details)
  Szudoczky, Rita, Screpante, Mirna Solange. 2017. The Application of State Aid Law - Decisions of the EU Commission and Case Law of the EU Courts. Fiscal State Aid and the Role of National Judges within the EU Commission‘s Modernization Programme, Vienna, 31.03. (Details)
2016 Screpante, Mirna Solange. 2016. Últimas Novedades sobre BEPS con Impacto en Latinoamérica. AAEF, AAEF , 16.12.16 (Details)
  Screpante, Mirna Solange. 2016. Tributación y técnicas de planificación fiscal empresaria. Una perspectiva BEPS. Masterclass LL.M. Tax Law Program, Austral University Buenos Aires, 12.12.16 (Details)
  Screpante, Mirna Solange. 2016. Tributación de los dividendos y de la transferencia de acciones. El caso Molinos DTC Argentina and Chile. Curso Intensivo de Derecho Tributario Internacional, Austral University Buenos Aires, 16.11.16 (Details)

Projects

  • No projects found.