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

• Lecture Economics of Taxation (Bachelor) 
• Seminar Research Topics in International Business Taxation (Master, PhD) 
• Tutorial Optimal Taxation (Master) 
• Tutorial Economics of Taxation (Bachelor)

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

Publications

(1) 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

(2) 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.

(3) 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.

Forthcoming Publications

(1) Shehaj, Pranvera and Weichenrieder, Alfons J., Corporate Income Tax, IP Boxes, and the Location of R&D. CESifo Working Paper No. 9397. Available at: https://www.cesifo.org/en/publications/2021/working-paper/corporate-income-tax-ip-boxes-and-location-rd. Forthcoming in International Tax and Public Finance Journal.

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