L&P Global provides business and economics advisory services with a specific focus on transfer pricing matters tailored to the needs of every client’s business around the world.


L&P Global was founded by highly experienced and internationally renowned professionals with strong knowledge of business economics applied to transfer pricing.

Our knowledge stems from years of significant experience working within prestigious advisory firms and multinational enterprises.

“We help clients addressing their short and long-term challenges as well as managing the related potential risks. We offer solutions that meet our clients’ objectives and are consistent with relevant countries’ provisions.”

Raffaele Petruzzi


Our services include policy design and implementation, documentation and economic work associated with defense support.

Our experience covers all types of intra-group transactions, with a focus on services, financing, intangibles, business restructurings, attribution of profits to permanent establishments, and much more.

Policy design and implementation

L&P Global designs and implements effective transfer pricing policies, including economic and valuation analysis, requiring proper business and economics advisory to all clients structuring their business activities in multiple jurisdictions. Thanks to the expertise of our professionals we develop premium solutions for our clients ranging from properly assessing their global value chains, to pursue effective transfer pricing models to provide deliverables exceeding expectations.


L&P Global generates transfer pricing documentation in line with the relevant and up-to-date international and local standards, including Master FilesLocal Files and Country-by-Country Reporting. We also support setting-up and reviewing intra-group arrangements concerning services, financing, intangibles, business restructurings, attribution of profits to permanent establishments, and much more.

Defense support

L&P Global supports clients setting up a defense strategy before the relevant competent authorities (in cooperation with international tax advisors) by performing in-depth economic analysis. This includes defining a risk management strategy, supporting with local as well as multiple transfer pricing audits and investigations, and concluding agreements to prevent disputes (such as rulings and Advanced Pricing Agreements, both unilateral and multilateral) as well as to resolve cross-border countries disagreements (such as Mutual Agreement Procedures and arbitration procedures).


We always strive to achieve out-of-the-box transfer pricing solutions helping clients achieving their goals, views and values. We provide our service locally as well as globally.

We embrace a multi-disciplinary and coordinated approach from an international perspective that allows for local adaptations based on local requirements.

We bring academic rigor, objectivity, tailor-made solutions and real world industry experience to bear on issues arising from every transfer pricing topics.

Our client portfolio includes businesses operating in diverse sectors, such as:

consumer products
food and beverages

real estate
and many more


Ludovici & Partners
Global Advisory GmbH

Vienna Messecarree
Ausstellungsstraße 50, 2nd Floor
1020 Vienna, Austria
T. +43 1 2057741052
E. info@lpglobal.net



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Raffaele Petruzzi
CEO of L&P Global

Raffaele Petruzzi joined L&P Global in March 2018. He is Managing Director of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) and an international tax advisor specializing in international corporate taxation and transfer pricing. Since 2007, he has gained extensive experience in dealing with topics related to international corporate taxation and transfer pricing, both from a professional and an academic perspective. From the professional perspective, he has gained relevant experience in advising clients on specific topics (e.g. international tax issues and transfer pricing issues related to services, permanent establishments, financing, business restructuring, intangibles, and indirect taxes), international tax and transfer pricing risk management and compliance, drafting and reviewing intra-group agreements, and optimising international tax structures. From the academic perspective, he is a frequent speaker in international conferences and lecturer of numerous courses (amongst others, in Brazil, Bulgaria, China, Cyprus, France, Germany, Italy, the Netherlands, Poland, Romania, Serbia, Singapore, and Spain), as well as author of many publications on international tax and transfer pricing topics. Moreover, he regularly cooperates with professionals in advisory, the business community, governments and international organizations (e.g. OECD, United Nations, World Bank Group, European Union).
He is a member of the United Nations Subcommittee on Article 9 (Associated enterprises: Transfer Pricing), of the International Fiscal Association (IFA), and of Transfer Pricing Economists for Development (TPED).

He holds a Master of Science degree in Business Administration and Law (major: Corporate Taxation) at Bocconi University (Italy), a Master of Laws degree (LL.M.) in International Tax Law at WU, and a Ph.D. in International Business Taxation at WU.

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Ludovici & Partners Global Advisory GmbH
Vienna Messecarree
Ausstellungsstraße 50, 2nd Floor
1020 Vienna, Austria
T. +43 1 2057741052

Company headquarters Vienna
Commercial Court Vienna
FN 489255v, UID: ATU73324869

CEO: Raffaele Petruzzi
Member of the Austrian Chamber of Commerce (WKO)
Job Title: Business Consulting
Subjet to Austrian Law