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Gabriela Capristano Cardoso

Gabriela Capristano Cardoso LL.M.
Telephone:
+43 1 31336 4642
Email:
About me:
Teaching and Research Associate
Contact information and photo taken from and editable at WU Directory.

CV

2020-2021
Consultant at the United Nations Department of Economic and Social Affairs
2020
Internship at the United Nations Department of Economics and Social Affairs
since 2018
Teaching and Research Associate - Institute for Austrian and International Tax Law
2015-2017
International Tax Senior Consultant – Ernst & Young Middle East (Dubai Branch), Dubai, United Arab Emirates
2013-2014
Transfer Pricing Consultant – Ernst & Young, Rotterdam, the Netherlands
2012-2013
Lawyer – Agency of Economic Development of Pernambuco (AD Diper), Recife, Brazil

Researcher Identifier

    No researcher identifier found.

Awards and Honors

No awards found.

Classifications

    No classifications found.

Expertise

  • Brazilian Law
  • International Tax Law
  • Tax Policy
  • Transfer Pricing

Activities

Reviewer for a scientific journal
  2021 World Complexity Science Academy (WCSA) - Reviewer of an article
Organization scientific meeting (Conference etc.)
  2020 WU (Vienna University of Economics and Business) - WU Transfer Pricing Symposium: Financial Transactions
  2019 WU (Vienna University of Economics and Business) - Global Transfer Pricing Conference Transfer Pricing Developments around the World 2019
Supervisor dissertation
  2020-2021 WU (Vienna University of Economics and Business) - Supervision of Master Thesis - Tax arbitration in transfer pricing
  since 2019 WU (Vienna University of Economics and Business) - Supervision of Master Thesis - Alternatives to the arm's length principle
Attendance scientific meeting (Conference etc.)
  2020 WU (Vienna University of Economics and Business) - 27th Viennese Symposium on International Tax Law
  2020 WU (Vienna University of Economics and Business) - Global Transfer Pricing Conference Transfer Pricing Developments around the World
  2020 WU (Vienna University of Economics and Business) - WU Transfer Pricing Workshop: Managing transfer pricing controversy effectively
  2020 Tilburg University - Tax Treaty Case Law around the Globe 2020
  2019 WU (Vienna University of Economics and Business) - Co-​operative Compliance: Towards Improved Tax Certainty
  2019 WU (Vienna University of Economics and Business) - Transfer Pricing Symposium: Attribution of Profits to Permanent Establishments
  2019 WU (Vienna University of Economics and Business) - Transfer Pricing Developments around the World 2019
  2019 WU (Vienna University of Economics and Business) - “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”
  2019 Leiden University - 2019 PhD Seminar “Multilateral Cooperation in International Tax Law"
Other scientific activities
  2021 FIT/IBFD Joint Webinar Series – The Global Tax Landscape in 2021 and Beyond - Speaker at a Conference
  2020 United Nations - 21st session of the UN Tax Committee (observer)
  2020 United Nations - UN Subcommittee on Transfer Pricing Meeting (participation as observer)
  2019 United Nations - UN Subcommittee on Transfer Pricing Meeting (participation as observer)

Publications

Journal article

2021 Capristano Cardoso, Gabriela. 2021. Balancing Tax Transparency and Tax Certainty: Reporting Obligations for Unilateral Safe Harbours Under DAC 6. Intertax. 49 (Details)
  Owens, Jeffrey, Capristano Cardoso, Gabriela. 2021. The Future of International Tax. Tax Notes International. 103 731-738. (Details)
  Capristano Cardoso, Gabriela, Kovacs, Dorottya. 2021. Using Safe Harbors to Simplify the Application of the Arm’s-Length Principle. Tax Notes International. (Details)
2020 Prasanna, Sayee, Capristano Cardoso, Gabriela. 2020. Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond. IBFD Journal Articles. 27 (5), 326-339. (Details)
  Capristano Cardoso, Gabriela. 2020. Recharacterization of Intra-Group Commodities Transactions - Review of Case Glencore Investment Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia. Transfer Pricing International (TPI). (Details)
  Capristano Cardoso, Gabriela. 2020. Tax Crimes as Predicate Offences in the EU Sixth Anti-Money Laundering Directive. European Taxation. 60 (9) (Details)
  Capristano Cardoso, Gabriela. 2020. Using Arbitration to Resolve Transfer Pricing Disputes and the Impact of the OECD's Unified Approach Proposal. Tax Notes International. 97 1261 (Details)
2019 Capristano Cardoso, Gabriela. 2019. International - Global Transfer Pricing Conference 2019: Transfer Pricing Developments around the World. International Transfer Pricing Journal (ITPJ). 26 (5) (Details)
  Capristano Cardoso, Gabriela, Petruzzi, Raffaele. 2019. Simplifying the transfer pricing analysis: an illusory Chimaera or a realistic ambition? World Tax Journal. 11 (4) (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)
  Capristano Cardoso, Gabriela. 2019. Treatment of Currency Losses and Interest-Free Loans Under the Dutch Participation Exemption. Transfer Pricing International (TPI). 2019 (4), 217-220. (Details)

Chapter in edited volume

2022 Costa Chaves, Andreas, Capristano Cardoso, Gabriela. 2022. Transfer Pricing in Brazil. In: Fundamentals of Transfer Pricing: Principles and Practice, Hrsg. Petruzzi/Cottani/Lang, 0-0. Vienna: Kluwer Law International. (Details)
  Capristano Cardoso, Gabriela, Song, Sing Yuan. 2022. Use of New Technologies in Transfer Pricing by Tax Administrations. In: Fundamentals of Transfer Pricing: Principles and Practice, Hrsg. Petruzzi/Cottani/Lang, 0-0. Vienna: Kluwer Law International. (Details)
2021 Rust, Alexander, Capristano Cardoso, Gabriela, Luo, Xiangdan. 2021. Tax Treaty Application beyond the Scope of Art 2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses. In: Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, Hrsg. Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer, 263-0. Vienna: IBFD. (Details)
  Rust, Alexander, Capristano Cardoso, Gabriela, Luo, Xiangdan. 2021. Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses. In: Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, Hrsg. Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer, 263-0. Wien: Kluwer Law International. (Details)
  Madelpuech, Guillaume, Capristano Cardoso, Gabriela. 2021. Transfer Pricing Methods (Part II): Transactional Profit Methods. In: Fundamentals of Transfer Pricing: Principles and Practice, Hrsg. Petruzzi/Cottani/Lang, 0-0. Vienna: Kluwer Law International. (Details)
2020 Capristano Cardoso, Gabriela. 2020. Profit Attribution to Agency PEs (Art 5 para 5 and 6) – Panel Discussion. In: Attribution of Profits to Permanent Establishments, Hrsg. Lang/Storck/Petruzzi, 139-150. Vienna: Linde Verlag. (Details)
2019 Capristano Cardoso, Gabriela. 2019. Global Transfer Pricing Developments. In: Transfer Pricing Developments Around the World 2019, Hrsg. Lang, Michael, Petruzzi, Raffaele, Storck, Alfred, 1-39. Alphen aan den Rijn: Kluwer Law International. (Details)

Paper presented at an academic conference or symposium

2020 Rust, Alexander, Capristano Cardoso, Gabriela, Luo, Xiangdan. 2020. Tax Treaty Application Beyond the Scope of Art 2 OECD Model Convention1982 and 2017 (Non-Discrimination, Mutual Agreement, Mutual Assistance). Viennese Symposium on International Tax Law, Wien, Österreich, 15.06.-15.06. (Details)
  Rust, Alexander, Capristano Cardoso, Gabriela, Luo, Xiangdan. 2020. Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses. 27th Viennese Symposium on International Tax Law: “’Taxes Covered’ – The Scope of Double Taxation Conventions”, Vienna, Austria, 15.06. (Details)

Poster presented at an academic conference or symposium

2020 Capristano Cardoso, Gabriela. 2020. Simplification measures in transfer pricing. 74th IFA Congress, Vienna, Austria, 16.11.2020. (Details)
  Capristano Cardoso, Gabriela. 2020. Simplification measures in transfer pricing and their compatibility with the arm's length principle. EATLP Congress 2020, Vienna, Austria, 31.05. (Details)

Research report, expert opinion

2020 Capristano Cardoso, Gabriela, Kovacs, Dorottya, Prasanna, Sayee, Petruzzi, Raffaele. 2020. Comments on the OECD-Brazil project on amending transfer pricing rules in Brazil. Vienna:WU Transfer Pricing Center. (Details)
  Capristano Cardoso, Gabriela, Kovacs, Dorottya, Prasanna, Sayee, Petruzzi, Raffaele. 2020. Comments on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations. Vienna:WU Transfer Pricing Center. (Details)
  Owens, Jeffrey, Capristano Cardoso, Gabriela. 2020. Feedback for the roadmap of the proposal entitled “Tax fraud and evasion – better cooperation between national tax authorities on exchanging information”. Vienna:WU. (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)
2018 Storck, Alfred, Owens, Jeffrey, Petruzzi, Raffaele, Capristano Cardoso, Gabriela. 2018. Comments to OECD on the new Chapter IV of the TPG "Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes" (Details)
  Storck, Alfred, Petruzzi, Raffaele, Prasanna, Sayee, Capristano Cardoso, Gabriela. 2018. Comments to OECD on the Public Discussion draft on BEPS Actions 8-10. Financial Transactions. OECD:WU. (Details)

Case study

2020 Capristano Cardoso, Gabriela. 2020. COVID Impact on TP Analysis on TP Analysis – Treatment of Expenses. IFA India Newsletter. (Details)

Master thesis

2014 Capristano Cardoso, Gabriela. 2014. Transfer Pricing and Location Specific Advantages for Developing Countries. Masterarbeit, Leiden University. (Details)

Bachelor thesis

2012 Capristano Cardoso, Gabriela. 2012. Execução de Sentenças Arbitrais Estrangeiras no Brasil. Bachelorarbeit, Catholic University of Pernambuco. (Details)

Unpublished lecture

2021 Capristano Cardoso, Gabriela. 2021. The Impact of COVID-19 on Transfer Pricing. FIT/IBFD Joint Webinar Series – The Global Tax Landscape in 2021 and Beyond, Online, 22.04.21 (Details)
2020 Capristano Cardoso, Gabriela. 2020. Introduction to European and Tax Treaty Law. WU Bachelor in Business Law, Vienna, 04.11.20 (Details)
  Rust, Alexander, Capristano Cardoso, Gabriela, Luo, Xiangdan. 2020. Tax Treaty Application beyond the Scope of Article 2 OECD Model Convention 1982 and 2017 (Mutual Agreement, Non-Discrimination, Mutual Assistance). 27th Viennese Symposium on International Tax Law, WU (Vienna University of Economic and Business), 15.06.20 (Details)
  Capristano Cardoso, Gabriela. 2020. Tax evasion as predicate offence for anti-money laundering in the EU. Breaching course - Colloquium Series: Current Developments in European and International Tax Law, Vienna, 18.05.20 (Details)
  Capristano Cardoso, Gabriela. 2020. The application of the arm's length principle. WU - Bachelor - Transfer Pricing, WU, 17.03.20 (Details)
  Capristano Cardoso, Gabriela. 2020. The arm's length principle and other approaches to the transfer pricing analysis. WU - Bachelor - Transfer Pricing, WU, 10.03.20 (Details)
2019 Capristano Cardoso, Gabriela. 2019. Dispute avoidance and resolution. Henkel Global Tax Campus, WU, 11.11.19 (Details)
  Capristano Cardoso, Gabriela. 2019. Articles 7, 9 and 25 of the OECD Model Tax Convention. Xiamen University Tax Summer School - Special Issues on Tax Treaty Law, Xiamen University Law School, 08.07.19 (Details)
  Capristano Cardoso, Gabriela. 2019. Recent Case Law on Allocation Rules (Business Profits, Dealing at Arm's Length and Permanent Establishments). The Practice of Double Tax Treaties in Case Studies - Senior level course, WU - Tax - Akademie, 28.06.19 (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)
  Capristano Cardoso, Gabriela. 2019. US Tax Reform. Breaching course - Colloquium Series: Current Developments in European and International Tax Law, WU, 21.01.19 (Details)

Projects

  • No projects found.