Svitlana Buriak
Svitlana Buriak LL.M.- Telephone:
- +43 1 31336 5436
- Email:
- svitlana.buriak@wu.ac.at
Affiliation
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
- 2021
- WU 2020 Research Award
- 2020
- WU Best Paper Research Award for the year 2019
Classifications
- 5206 Financial law (Details)
Expertise
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No expertises found.
Activities
Publications
Journal article
| 2020 | Buriak, Svitlana. 2020. A New Taxing Right for the Market Jurisdiction: Where are the limits? Intertax. 48 (3), 301-316. | (Details) | |
| Buriak, Svitlana, Riedl, Mario. 2020. Global Transfer Pricing Conference 2020: Transfer Pricing Developments around the World. International Transfer Pricing Journal (ITPJ). 27 (4), 239-248. | (Details) | ||
| Lazarov, Ivan, Buriak, Svitlana. 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 (ITPJ). 27 (1) | (Details) | ||
| 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) | ||
| Petruzzi, Raffaele, Holzinger, Raphael, Screpante, Mirna Solange, Buriak, Svitlana, Capristano Cardoso, Gabriela. 2019. The OECD “Unified Approach”: Have the Cards been Reshuffled? Transfer Pricing International (TPI). 2019 (6), 1-12. | (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
| 2020 | Buriak, Svitlana. 2020. Controlled Foreign Company Regulations in Ukraine, Chapter 40. In: Controlled Foreign Company Legislation, Hrsg. Georg Kofler, Richard Krever, Michael Lang, Jeffrey Owns, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, 778-796. Amsterdam: IBFD. | (Details) | |
| Buriak, Svitlana, Holzinger, Raphael. 2020. Introduction to the Attribution of Profits to Permanent Establishments . In: Attribution of Profits to Permanent Establishments, Hrsg. Michael Lang, Alfred Storck, Raffaele Petruzzi, 3-23. Austria: Linde. | (Details) | ||
| Nicholls, Wendy, Buriak, Svitlana. 2020. Recent Transfer Pricing Developments in the European Union. In: Transfer Pricing Developments Around the World 2020, Hrsg. Michael Lang & Raffaele Petruzzi, 39-84. The Netherlands: Kluwer Law International. | (Details) | ||
| Buriak, Svitlana, Dziwinski, Karol Adam. 2020. Transfer Pricing Developments Around the World 2020. In: Global Transfer Pricing Developments, Hrsg. Michael Lang & Raffaele Petruzzi, 1-38. The Netherlands: Kluwer Law International. | (Details) | ||
| 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
| 2021 | Buriak, Svitlana. 2021. Mandatory Disclosure Rules in Ukraine: Country Report. Rust Conference 2021 - Mandatory Disclosure rules, Rust, Austria, 01.07.-03.07, | (Details) | |
| 2020 | Buriak, Svitlana. 2020. A New Taxing Right for the Market Jurisdiction: Where are the limits? The Ongoing Reform of the International Tax System, Lisbon, Portugal, 10.01. | (Details) | |
| Buriak, Svitlana. 2020. AI, Blockchain and Accurate Delineation of the Actual Transaction (incl. Functional Analysis). Transfer Pricing, AI, Blockchain & Data Analytics, Vienna, Austria, 22.02. | (Details) | ||
| Petruzzi, Raffaele, Buriak, Svitlana. 2020. BEPS and Ukraine: What will the future bring? Kyiv School of Economics, Kyiv, Ukraine, 13.10. | (Details) | ||
| Buriak, Svitlana, Dziwinski, Karol Adam. 2020. Global Transfer Pricing Developments. 2020 Global Transfer Pricing Conference, Vienna, Austria, 20.02-21.02. | (Details) | ||
| 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
| 2020 | Petruzzi, Raffaele, Buriak, Svitlana. 2020. Comments to the Report on Pillar One Blueprint – Tax Challenges Arising from Digitalisation. OECD:WU Transfer Pricing Center. | (Details) | |
| 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) |
Book or article review
| 2021 | Buriak, Svitlana. 2021. Besprechung von Book review: Research Handbook on European Union Taxation Law, von edited by Christina HJI Panayi,Werner Haslehner and Edoardo Traversa eds. Common Market Law Review, 58 (3), 964-966. | (Details) |
Unpublished lecture
| 2021 | Buriak, Svitlana. 2021. Article 9 of the OECD MC - The Arm's Length Principle and Transfer Pricing. Beijing Summer School 2021, CUFE University, Vienna (online), 22.06.21 | (Details) | |
| Buriak, Svitlana. 2021. The benefit test for intra-group services: The experience of BRICS, CIS and EU countries. Henkel Global Tax Campus, Vienna, 22.04.21 | (Details) | ||
| 2020 | Buriak, Svitlana. 2020. Tax Challenges Arising from Digitalisation - report on Pillar One Blueprint. WU TPC Workshop, Vienna (online), 17.12.20 | (Details) | |
| Buriak, Svitlana, Holzinger, Raphael. 2020. Global TP Update – Around the Globe in 100 minutes. Henkel Global Tax Campus, Vienna (online), 18.10.20 | (Details) | ||
| Buriak, Svitlana, Dziwinski, Karol Adam. 2020. Henkel Global Tax Campus. Digitization: Tax & Trade Use Cases. Customs and Digitalization of the Economy, Vienna/Online, 15.05.20 | (Details) | ||
| Buriak, Svitlana. 2020. Tax issues related to digitalization of business models. Henkel Global Tax Campus. Digitization: Tax & Trade Use Cases, Vienna/Online, 12.05.20 | (Details) | ||
| 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.