Dr. Raffaele Petruzzi

FAQ

Questions on
Dr. Petruzzi himself.

• What is Dr. Petruzzi's academic background?

  A PhD in International Business Taxation from WU Vienna (2016), an LL.M. in International Tax Law from WU Vienna, and an M.Sc. in Business Administration and Law from Bocconi. The doctoral and postgraduate training underpins the peer-reviewed rigor applied to every opinion the practice issues.

• What is the WU Transfer Pricing Center, and what is his role there?

  The WU Transfer Pricing Center is a research institute at WU Vienna dedicated to transfer pricing scholarship. Dr. Petruzzi serves as its Managing Director, a role that keeps the practice's advice grounded in the same academic research he helps produce.

• What does his UN Subcommittee on Transfer Pricing membership involve?

  Dr. Petruzzi is a member of the UN Subcommittee on Transfer Pricing, which develops the UN Practical Manual on Transfer Pricing used widely across developing and emerging economies. The seat gives him direct visibility into how international guidance is drafted, not just how it is applied.

• Does Dr. Petruzzi personally handle every engagement?

  Yes. PETRUZZI Advisory is a single-principal practice by design; there is no junior team quietly drafting the opinion under his name. Every expert opinion, analysis, and piece of testimony is authored and signed by Dr. Petruzzi personally.

• What professional bodies is Dr. Petruzzi a member of?

  The International Fiscal Association (IFA), the International Bar Association (IBA), and Transfer Pricing Economists for Development (TPED), alongside his editorial and academic roles at WU Vienna and the UN Subcommittee on Transfer Pricing.

• Can Dr. Petruzzi be engaged directly for a single opinion, or only for full mandates?

  Both. Single, discrete opinions — a second opinion on a filed position, a technical memo on one method — are as welcome as multi-year standing-counsel retainers. Scope is defined in writing before work begins either way.

• What is his role at Linde's Transfer Pricing International journal?

  Dr. Petruzzi is the editor of Transfer Pricing International, published by Linde. The role sits alongside his 24 books and 35-plus peer-reviewed articles as part of the same publishing discipline that grounds the practice's advisory work.

• Why is PETRUZZI Advisory based in Vienna rather than another financial center?

  Vienna anchors two of Dr. Petruzzi's core roles — the WU Transfer Pricing Center and the WU Vienna doctoral faculty — and sits inside the DACH region his practice serves most heavily. The location is substantive, not symbolic: the same building houses the research he draws on for client work.

• Is there a public record of Dr. Petruzzi's academic publications?

  Yes. His WU Vienna research portal profile and ORCID record (0009-0008-3122-9672) index the full academic output, including books, journal articles, and book chapters, independently of anything published on this site.

• Can I follow Dr. Petruzzi's commentary outside the firm's own channels?

  Yes, on LinkedIn and X, where he comments on live OECD, court, and legislative developments between the less frequent Insights articles and the newsletter. The commentary is personal, not a marketing feed managed by a third party.