Winner & Honourable mention 2024
Winner
Mees Vergouwen (Netherlands) - The Effect of Directives in the Area of Direct Taxation on the Interpretation and Application of Tax Treaties.
Honourable mention
Ricardo André Galendi (Brazil) - Justification and Structure of the GloBE Model Rules.
In order to encourage scientific work, the IFA has instituted a Prize as a tribute to its first Honorary President, Mitchell B. Carroll. This Prize is awarded for a work dealing with international fiscal questions, comparative fiscal law or local fiscal law with the emphasis on the relationships with the fiscal law of foreign jurisdictions.
Subject: International fiscal law, comparative tax law, or local tax law having an important relation with fiscal law in foreign jurisdictions.
Language: English, French and German. English preferred.
Open to: participants under 40 years of age on the 31 of July of the year in which the Prize is awarded, whether they are members of the Association or not.
Conditions:
Prize: Euro 5.000, plus a medal and an invitation to attend the IFA 2024 Congress in Cape Town, South Africa, exempted from the payment of the Congress registration fee, during which the Prize is awarded.
Submission deadline: 30 May 2024. Papers entered for the Prize for a given year should be submitted as a soft copy (PDF) by e-mail before the postponed date of 30 May to [email protected].
The Jury consists of five members, who are appointed by the Executive Board from amongst the IFA membership upon recommendation by the Permanent Scientific Committee.
Prof Dr Kees Van Raad (Netherlands)
Peter H. Blessing (USA)
Prof Jacques Malherbe (Belgium)
Prof Dr Xavier Oberson (Switzerland)
Prof Dr Wolfgang Schön (Germany)
Please contact the IFA General Secretariat for further details at [email protected].
2023 |
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Błażej Kuźniacki (Poland) | "Beneficial Ownership in International Taxation" |
Honourable mention |
Christina Dimitropoulou (Greece) |
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2022
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Winner | Daniel Blum - Austria | Normativity in International Tax - A Legal Theoretical Inquiry into Contemporary International Tax Discourse |
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Honourable mention | Svitlana Buriak - Ukraine | International Taxation of Business Income in a Globalised and Digitalised Economy: Towards recognising new forms of 'carrying on business' and residual profits |
2021 |
Winner | Rita Cunha - Portugal | A NEW GAAR MODEL: Countering tax avoidance and promoting investment through legal certainty and the Rule of Law |
Honourable mention | Émilie Dussau - France | Le droit fiscal des entreprises à l’épreuve de la diversification des instruments financiers Étude en matière d’impôts directs (Part 1 & 2) | |
2020 |
Winner | Raphael Holzinger - Austria | Proft attribution between associated enterprises and to permanent establishments post-BEPS: Neutrality of legal forms in the OECD Model Convention |
Honourable mention | Jasper Bossuyt - Belgium | The legal status of extrinsic instruments for the interpretation of tax treaties | |
Hamdi Kessentini - Germany | La concurrence fiscale dommageable et les aides d'Etat sous forme fiscale (Harmful tax competition and State aid in the form of tax measures) | ||
2019 |
Winner | Nicolas Vergnet - France | La création et la répartition de la valeur en droit fiscal International (Value creation and allocation in international tax law) |
Honourable mention | Kasper Dziurdz - Poland | Non-Discrimination in Tax Treaty Law and World Trade Law - Impact of Formal, Substantive and Subjective Approaches | |
Filip Debelva - Belgium | International Double Taxation and the Right to Property - A Comparative, International and European Law Analysis | ||
2018 |
Winner | Noemi Strotkemper - Germany | Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof. Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht. |
Honourable mention | Kevin Jestin - France | La notion d'abus de convention fiscale international. Réflexions à la lumière des droits français et américain. | |
2017 |
Winner | Carsten Hohmann - Germany | Beschränkung des subjektbezogenen Verlusttransfers im Kapitalgesellschaft-steuerrecht. Eine vergleichende Untersuchung der Rechtslage in den Ländern Deutschland, Österreich, Schweiz, Vereinigtes Königreich und USA unter besonderer Berücksichtigung der Entwicklung in Deutschland. |
Honourable mention | Andreas Kallergis - France | La compétence fiscale (Jurisdiction to Tax). | |
2016 |
Winner | Hermann Peyerl - Austria | Die Verlagerung von Einkünften; Einkünftezurechnung im nationalen und internationalen Steuerrecht. |
Honourable mention | Ruben Martini - Germany Alexander Bosman - Netherlands |
Der persönliche Körperschaftsteuertatbestand; Eine rechtsvergleichend-historische Analyse der Bestimmung von eigenständig steuerpflichtigen Personenvereinigungen. Other Income under Tax Treaties; An Analysis of Article 21 of the OECD Model Convention |
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2015 |
Winner | Emily Fett - USA | Triangular Cases - The Application of Bilateral Income Tax Treaties in Multilateral Situations |
Honourable mention | Tiiu Albin Pereira - Estonia Katharina Daxkobler - Austria |
International Aspects of the CCCTB in Europe. Die grundfreiheitliche Rechtsprechung des EuGH zum Recht der direkten Steuern und zum Sozial- und Sozialversicherungsrecht im Vergleich |
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2014 |
Winner | Andreas Eggert - Germany | Die Gewinnermittlung nach dem Richtlinienvorschlag über eine Gemeinsame Konsolidierte Körperschaftsteuer-Bemesssungsgrundlage - Vergleich mit der Gewinnermittlung nach dem HGB, EStG und den IFRS. |