Springe direkt zu Inhalt

Dr. Pranvera Shehaj

Pranver Shehaj Photo cut

Research Associate (Post-Doc)

Boltzmannstr. 20
Room 206
14195 Berlin

Office hours

By appointment

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

  • Research award for an outstanding dissertation (2022), Wirtschaftsuniversität Wien
  • Honour and Merit Award Edition 2016, University of Trento

Previous positions

May 2022 – Sept. 2022: Project Research Executive 

  • Wirtschaftsuniversität Wien, Vienna, Austria
  • International Centre for Tax and Development (ICTD), Brighton, United Kingdom

Sept. 2019 – May 2022: Research Associate

  • Wirtschaftsuniversität Wien, Vienna, Austria
  • Institute for Austrian and International Tax Law, Vienna, Austria

Oct. 2018 – Jul. 2019: Assistant Professor 

  • 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


  • Economics of Taxation (Bachelor)
  • Optimal Taxation (Master)


  • Optimal Taxation (Master)


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

International Economics

  • International Investments 
  • International factor movements and international business 
  • International Agreements and Observance 

Public Economics

  • Business Taxes and Subsidies
  • Tax evasion and avoidance 
  • Tax incidence
  • Interjurisdictional differentials and their effects 

Industrial Organization

  • Market Structure, Firm Strategy, and Market Performance 

Law and Economics 

  • 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

Research Seminar in Economics