Personal data.

Born in Vlore, Albania

Academic qualifications.

2019 – 2022: PhD in International Business Taxation, Wirtschaftsuniversität Wien, in Vienna, Austria.

2016 – 2018: M.Sc. in Economics and Political Science, University of Milan – La Statale, in Milan, Italy.

2013 – 2016: B.Sc. in International Studies (Political Science and International Relations), University of Trento, in Trento, Italy.

Academic Distinctions.

1. Forschungsprämie für eine hervorragende Dissertation (2022), Wirtschaftsuniversität Wien.
2. Honour and Merit Award Edition 2016, University of Trento.

Previous positions.

May 2022 – Sept. 2022: Project Research Executive

• ž   Wirtschaftsuniversität Wien, Vienna, Austria;

• ž   International Centre for Tax and Development (ICTD), Brighton, United Kingdom.

Sept. 2019 – May 2022: Research Associate

• ž   Wirtschaftsuniversität Wien, Vienna, Austria;

• ž   Institute for Austrian and International Tax Law, Vienna, Austria.

Oct. 2018 – Jul. 2019: Assistant Professor

• ž   European University of Tirana, Tirana, Albania.

Other positions: Non-academic professional job positions in the job market, such as marketing and sales consultancy (2014-2018 in Milan), and tax consultancy with focus on Transfer Pricing and Corporate Tax (2022-2023 in Vienna).

Present position: Postdoctoral research associate as of November 1st, 2023, in the Chair of Public Finance, Freie Universität Berlin.

Summer Term 2024

• ž   Lecture Economics of Taxation (Bachelor)

• ž   Seminar Research Topics in International Business Taxation (Master, PhD)

• ž   Tutorial Optimal Taxation (Master)

•    Tutorial Economics of Taxation (Bachelor)

International Economics:

• ž   International Investments

• ž   International factor movements and international business

• ž   International Agreements and Observance

Public Economics:

• ž   Business Taxes and Subsidies

• ž   Tax evasion and avoidance

• ž   Tax incidence

• ž   Interjurisdictional differentials and their effects

Industrial Organization:

• ž   Market Structure, Firm Strategy, and Market Performance

Law and Economics:

• ž   Tax Law

(1)    Shehaj, P., Weichenrieder, A.J. Corporate income tax, IP boxes and the location of R&D. Int Tax Public Finance (2024). https://doi.org/10.1007/s10797-023-09812-x

(2)    Shehaj, P., Zagler, M. Motor Vehicle Registration Taxes (MVRT) across EU countries: MNEs’ profitability and the role of market concentration. Eur J Law Econ 56, 155–198 (2023). https://doi.org/10.1007/s10657-023-09775-8

(3)    Shehaj, Pranvera. (2021). The Alignment of Albania's Legislation with the EU Acquis: The Taxation of Cross-border Profit Distributions. European Taxation Journal v. 61, n. 2/3, 2021.

(4)    Shehaj, Pranvera. (2020). The EU parent-subsidiary directive and the taxation of profits in Albania: blueprints for convergence. Diritto e Pratica Tributaria Internazionale. XVII (2), 627673. 2.

Working papers.

(1)    Shehaj, Pranvera and Zagler, Martin (2023). Double tax treaties between countries with asymmetric investment flows: The role of the residence country’s taxation relief method on FDI into developing countries. International Centre for Tax and Development Working Paper Series. Available at https://www.ictd.ac/publication/asymmetric-double-tax-treaties-fdi-developing-countries/

(2)    Shehaj, Pranvera (2022). Withholding taxes on dividends in developing countries: relief method and tax sparing in tax treaties with OECD member states. WU International Taxation Research Paper Series. Available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4184615