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Gabriela Capristano Cardoso

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


since 2018
Teaching and Research Associate - Institute for Austrian and International Tax Law
International Tax Senior Consultant – Ernst & Young Middle East (Dubai Branch), Dubai, United Arab Emirates
Transfer Pricing Consultant – Ernst & Young, Rotterdam, the Netherlands
Lawyer – Agency of Economic Development of Pernambuco (AD Diper), Recife, Brazil

Researcher Identifier

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Awards and Honors

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  • Brazilian Law
  • International Tax Law
  • Transfer Pricing


Attendance scientific meeting (Conference etc.)
  2019 WU (Vienna University of Economics and Business) - Transfer Pricing Developments around the World 2019
  2019 Leiden University - 2019 PhD Seminar “Multilateral Cooperation in International Tax Law"


Journal article

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. 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

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)

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)

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Unpublished lecture

2019 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)
  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)


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. (Details)


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