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Svitlana Buriak

Svitlana Buriak LL.M.
Telephone:
+43 1 31336 5436
Email:
Contact information and photo taken from and editable at WU Directory.

CV

2019
January - March: Research stay at Singapore Management University (SMU)
since 2018
Doctoral Program in Business Law
since 2018
Teaching and Research Associate
2016-2017
Master of Laws
2013-2018
Bachelor of Science in Finance

Researcher Identifier

    No researcher identifier found.

Awards and Honors

No awards found.

Classifications

Expertise

    No expertises found.

Activities

No activities found.

Publications

Journal article

2019 Buriak, Svitlana. 2019. Attribution of Profits to a Permanent Establishment of a Partnership (Hybrid Entity): Limitations of the “Separate Entity Approach”. Transfer Pricing International (TPI). 2019 (No 1), 33-36. (Details)
  Buriak, Svitlana, Lazarov, Ivan. 2019. Between State Aid and the Fundamental Freedoms: The Arm’S Length Principle and EU Law. Common Market Law Review. 56 (4), 905-948. (Details)
  Buriak, Svitlana, Miladinovic, Alexandra, Van West, Jean-Philippe. 2019. Conference Report: Tax Treaty Arbitration. Bulletin for International Taxation. 73 (9), 1-10. (Details)
2018 Petruzzi, Raffaele, Buriak, Svitlana. 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/Sp), 49-71. (Details)
  Petruzzi, Raffaele, Buriak, Svitlana. 2018. Freedom of Establishment and Transfer Pricing Threats for the EU Single Market. International Transfer Pricing Journal (ITPJ), 25, (4), 306-316. (Details)
  Buriak, Svitlana, Petruzzi, Raffaele. 2018. Transfer Pricing Rules under CJEU’s Scrutiny: Green Light for Non-Arm’s Length Transactions? International Transfer Pricing Journal (ITPJ). 25 (5), 349-360. (Details)

Chapter in edited volume

2019 Buriak, Svitlana, Striato, Marco. 2019. Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes. In: Fundamentals of Transfer Pricing: A Practical Guide, Hrsg. Michael Lang, Giammarco Cottani, Raffaele Petruzzi, Alfred Storck, 159-199. Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. The Application of the Principal Purpose Test under Tax Treaties. In: Tax Treaty Entitlement, Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer, 23-54. Amsterdam: IBFD. (Details)

Contribution in legal commentary

2019 Buriak, Svitlana. 2019. Update of 05 April 2019 on Article 5 OECD MC, m.no. 176. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 07 December 2018 on Article 7 OECD MC, m.no. 125. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 12 December 2018 on Article 5 OECD MC, m.no. 40. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 17 January 2019 on Preface to Articles 10 to 12 OECD MC, m.no. 51. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 19 December 2018 on Article 10 OECD MC, m.no. 104. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 20 December 2018 on Article 12 OECD MC , m.no. 165. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 20 December 2018 on Article 5 OECD MC, m.no. 346. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 22 February 2019 on Preface to Articles 10 to 12 OECD MC, m.no. 26. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 29 November 2018 on Article 7 OECD MC, m.no. 119. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2019. Update of 30 November 2018 on Article 5 OECD MC, m.no. 211. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
2018 Buriak, Svitlana. 2018. Update of 14 June 2018 on Article 13 OECD MC, m.no. 111. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2018. Update of 21 November 2018 on Article 4 OECD MC, m.no. 65. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)
  Buriak, Svitlana. 2018. Update of 21 November 2018 on Preface to Articles 10 to 12 OECD MC, m.no. 102. In Klaus Vogel on Double Taxation Conventions: Online Commentary. Hrsg. Ekkehart Reimer, Alexander Rust, Netherlands: Wolters Kluwer Law & Business. (Details)

Paper presented at an academic conference or symposium

2019 Buriak, Svitlana. 2019. CFC rules and other anti-abuse provisions: A national report for Ukraine. International Tax Conference: Controlled Foreign Company Legislation, Rust, Austria, 04.07.-06.07. (Details)
  Buriak, Svitlana. 2019. Complying with the Arm's Length Principle - The use of New Technologies. "Tax Compliance: Exploiting the Potential of AI, Robotics and Data Analytics" organised jointly by WU and Geneva University. DET Conferences series, Geneva, Schweiz, 09.10.-10.10. (Details)
  Buriak, Svitlana. 2019. GVCs of Digital MNEs and Profits Attributable to a Market Jurisdiction . IBFD Doctoral Meeting of Researchers in International Taxation, Amsterdam , Netherlands, 29.04-30.04. (Details)
  Buriak, Svitlana. 2019. Tax Challenges of the Digital Economy: Is ‘value creation’ a guiding principle? Taxation of the Digital Economy, SMU-TA Center for Excellence in Taxation, Singapore, 22.03. (Details)
  Buriak, Svitlana. 2019. Websites/Apps creating a ‘Virtual Agency’ PE: Establishing a Nexus to the Jurisdiction where value is created. IBFD Interdisciplinary Symposium on International Taxation 'Taxation and the Digital Economy' Amsterdam, Netherlands, 29.04-30.04. (Details)
2018 Buriak, Svitlana. 2018. Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? Anti-Abuse Measures in Taxation, Kyiv, Ukraine, 06.02. (Details)
  Lang, Michael, Buriak, Svitlana. 2018. The Principal Purpose Test. Viennese Symposium on International Tax Law "Tax Treaty Entitlement”, Vienna, Austria, 22.06. (Details)

Poster presented at an academic conference or symposium

2018 Buriak, Svitlana. 2018. The value chain analysis of different models of multinational highly digitalised companies and specific methods for profit attribution. 72nd Congress of the International Fiscal Association (IFA), Seoul, Republic of Korea, 02.09-06.09. (Details)

Research report, expert opinion

2019 Petruzzi, Raffaele, Holzinger, Raphael, Screpante, Mirna Solange, Buriak, Svitlana, Capristano Cardoso, Gabriela. 2019. Comments on the Secretariat Proposal for a “Unified Approach” under Pillar One. OECD:WU Transfer Pricing Center. (Details)
  Storck, Alfred, Petruzzi, Raffaele, Buriak, Svitlana, Prasanna, Sayee. 2019. Comments to OECD on the Public Consultation Document issued addressing the tax challenges of the digitalisation of the economy. OECD:WU Transfer Pricing Center. (Details)

Unpublished lecture

2019 Buriak, Svitlana. 2019. Tax treaty entitlement, abuse of tax treaties - Where are the limits? Scope of tax treaties. Henkel Global Tax Campus, Vienna, 12.11.19 (Details)
  Buriak, Svitlana. 2019. Tax issues related to digitalization of business models. Henkel Global Tax Campus, Vienna, 11.11.19 (Details)
  Buriak, Svitlana. 2019. Abuse of Tax Treaties – Where are the limits? CEE Summer School 2019, Vienna, 15.07.19 (Details)
  Petruzzi, Raffaele, Buriak, Svitlana, Capristano Cardoso, Gabriela. 2019. Tax Responses to the Digitalisation of the Economy. Dell Technologies Transfer Pricing Meeting, Bratislava, 30.05.19 (Details)
  Buriak, Svitlana, Zietse, Erik. 2019. Customs and Digitalisation of the Economy – Legal developments in trade. Henkel Global Tax Campus, Vienna, 28.03.19 (Details)
  Buriak, Svitlana. 2019. Tax Challenges of the Digital Economy: Nexus to a Market Jurisdiction. SMU School of Law Workshop on Taxation of the Digital Economy, Singapore, 19.03.19 (Details)
2018 Buriak, Svitlana. 2018. Taxing Income Where Value is Created. Vortrag im Rahmen des WU-PwC-Seminars (Bridging Course) zum Europäischen und Internationalen Steuerrecht, WU Wien, 09.04.18 (Details)
2017 Buriak, Svitlana. 2017. The Treatment of Destination-Based Corporate Taxes under International Economic Law. Vortrag im Rahmen des WU-PwC-Seminars (Bridging Course) zum Europäischen und Internationalen Steuerrecht, WU Wien, 23.10.17 (Details)

Projects

  • No projects found.