1948 |
Honourable mention | Morton Magnus - Norway | Tax legislation which would encourage international commerce and assist in the re-establishment of sound economic conditions in warstricken countries (e.g. rate reductions, exemptions, "incentive allowances"). |
1949/
|
Winner | Paul Dusaussois - France | The unification of systems of schedular and general income taxes notably with regard to income from capital and industrial and commercial profits. |
1951 |
Winner | Dr. Renzo Pomini - Italy | The conflict between the life of an enterprise and the annual taxation of its profits. |
| Honourable mentions | Dr. Victor Uckmar - Italy Dr. Luis Creel Luján - Mexico |
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1952 |
Winner | Pierre Bertin - France | The tax regime for holding companies in the country of the author. |
| Honourable mentions | Theodor Faist - Switzerland | ||
1953 |
Winner | Robert Veillard - France | Social and professional parafiscality as seen in each country. Its burden on national revenue and its importance in relationship to fiscality proper. |
| Honourable mentions | Louis Cler - Algeria Dr. Hugo A. De Marco Erviti - Uruguay |
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1954 |
Winner | Raymond Pigeon - France | The treatment for taxation purposes of funds paid by an enterprise with a view to current and future pensions. |
| Honourable mentions | Arsène Lasfargue - France Rudolf Charlier - German Jacques Barthelemy - France |
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1955 |
Winner | Jean Lacaille - Morocco | Taxation and ploughing back of profits to enterprises. |
| Honourable mention | Robert Pirolli - France | ||
1956 |
Winner | Claude Veyry - France | The influence in tax law of domicile, residence and nationality. |
| Honourable mention | Dr. Viktor Uckmar - Italy | ||
1958 |
Winner | Emil Petit - France | Etude critique de la distinction classique entre impôts directs et impôts indirects. |
1960 |
Honourable mention | Emile Rassam - France | La détermination du revenu personnel. |
1962 |
Winner | Dr. Jur. Hans Flick - Germany | Methoden zur Ausshaltung der internationalen Doppelbesteuerung bei den direkten Steuern. Eine rechtsvergleichende systematische Uebersicht, entwickelt an den deutschen Doppelbesteuerungsmassnahmen. |
1966 |
Winner | Dr. Jean-Marc Rivier - Switzerland | L'imposition des enterprises internationales. Etudes des accords suisses de double imposition et du projet de convention de l'O.E.C.D. |
| Honourable mention | Prof. Mr. Ch. P.A. Geppaarts - NL | "Nederlandse Fiscale Rechtsvinding" | |
1967 |
Honourable mention | J.N. Andrieu-Guitrancourt - France | L'imposition des plus values réalisées en cours et en fin d'exploitation par les enterprises industrielles et commerciales en France et en Allemagne. |
1968 |
Winner | Dr. H.W. Endriss - Germany | Wohnsitz oder Ursprungsprinzip. |
1970 |
Honourable mention | J. Jadaud - France | La transparence fiscale des sociétés liées. |
1971 |
Winner | Dr. G. Bähr - Germany | Die Ermittlung des steuerpflichtigen Gewinns von Zweigbetrieben internationaler Unternehmen; zum Problem der Gewinnspaltung. |
1972 |
Winner | J.Otero Castello - Spain | Fiscalidad, Lugar, Persona. |
| Honourable mention | Dr. Amnon Rafael - Israel | Tax problems of American investment in Israel. | |
1974 |
Winner | Georges G. Müller - Switzerland | L'imposition aux Etats Unis de sociétés etrangères (de sociétés suisses, en particulier). |
1975 |
Winner | Philippe Jans - Belgium | Les transferts indirects de bénéfices entre sociétés interdépendantes. |
1976 |
Winner | Wolfgang Kumpf - Germany | International Intercompan Pricing for Tax Purposes. |
| Honourable mention | Philippe Derouin - France | La taxe sur la valeur ajoutée dans la Communauté économique européenne | |
1977 |
Winner | Jean-Paul Foucault - France | La fiscalité des groupes internationaux de sociétés. |
1978 |
Honourable mention | Greyson Bryan - USA | Developed Nations Tax Lawand Investment in Low Developed Countries: a Comparative Analysis |
1979 |
Winner | Michael Edwardes-Ker - United Kingdom | International Tax Treaties Service. |
1980 |
Winner | Dr . Lofumbwa Bokila - Zaire | Les régimes fiscaux visant à encourager les investissements directs et de portefeuille dans les Pays en voie de développement - L'interaction du système fiscal zaïrois et des régimes préférentiels des Pays de l'OCDE. |
1981 |
Winner | Moris Lehner - Germany | Möglichkeiten zur Verbesserung des Verständigungsverfahrens auf der Grundlage des EWG-Vertrages. |
1983 |
Winner | Maximilian Görl - Germany | Die freien Berufe im Internationalen Steuerrecht der Bundesrepublik Deutschland. |
1984 |
Winner | Charles Kalinijabo - Rwanda | Le Rôle et la Structure des Impôts au Rwanda. |
| Honourable mention | Mohammed Marzak - Morocco | Le Régime Fiscal des Bénéfices des Sociétés Françaises au Maghreb. | |
1986 |
Winner | Dr. Bertram Fischer - Germany | Determination of profits for corporate tax in the individual states of the USA, using the concept of unitary business taxation. |
| Honourable mentions | Bernd Siefert - Germany Dieter Endres - Germany |
Die Besteuerung bei der Entsendung von Arbeitskräften in das Ausland. Die Besteuerung von Direktinvestitionen in Entwicklungsländern. |
|
1987 |
Winner | Harry A. Shannon - USA | The double-taxation convention in the United States of America - policy and law. |
| Honourable mention | M. Fischer-Zernin - Germany | GATT versus Tax Treaties. | |
1988 |
Winner | Luc de Broe - Belgium | Tax and Accounting Aspects of Leasing under Belgian Law and the Belgium-US Tax Treaty. |
1989 |
Winner | Rutsel Silvester Martha - Dutch Antilles | The Jurisdiction to Tax in International Law. |
1990 |
Winner | Outi Elisabeth Raitasuo - Finland | Tax sparing provisions in double taxation agreements between developed and developing countries. |
| Honourable mention | Dr. R.S. Collier - United Kingdom | The consequences for international fiscal law of unilateral anti tax haven legislation. | |
1991 |
Winner | Dr. Yves Noel - Switzerland | La double imposition internationale résultant des redressements comptables entre sociétés apparantées et son élimination. |
| Honourable mention | Michael Lang - Austria | Problems of double taxation that occur in hybrid financing. | |
1992 |
Winner | Dr. Irene J.J. Burgers - Netherlands | Taxation and supervision of branches of international banks. |
| Honourable mention | Michael Lang - Austria | Doppelbesteuerungsabkommen und innerstaatliches Recht. | |
1993 |
Winner | Dr. Franz Hacker - Germany | Die Doppelbesteuerungsabkommen Russlands und der anderen GUS-Staaten. |
1994 |
Winner | Dr. Michel de Wolf - Belgium | Souveraineté fiscale et marché intérieur dans la jurisprudence de la Cour de Justice des Communautés Européennes et de la Cour Supreme des Etats-Unis. |
| Honourable mention | Daniel Sandler | Pushing the boundaries. | |
1995 |
Winner | Dr. Klaus Grossman - Germany | Dual residence finance companies in international tax law, with special emphasis on Germany-USA. |
1996 |
Winner | Dr. Peter A. Harris - Australia | International aspects of the imputation form of corporate tax systems. |
| Honourable mention | Gerald Toifl - Austria | Die Wegzugsbesteuerung - § 31 Abs 2Z2 EstG. | |
1997 |
Winner | Dr. Achim Pross - Germany | Swap, Zins und Derivat", Finanzinnovationen im nationalen und internationalen Steuerrecht unter besonderer Berücksichtigung des Zinsbegriffs. |
1998 |
Winner | Dr. Ramon Jeffery - Australia | The changing global economy: the role of sovereignty and jurisdiction in the creation and elimination of distortions to trade associated with international taxation. |
1999 |
Winner | Dr. Claus Staringer - Austria | Besteuerung doppelt ansässiger Kapitalgesellschaften |
| Honourable mention | Ellie Assimacopoulou - Greece Nathalie Goyette - Canada Josef Shuch - Austria |
L'harmonisation de la fiscalité de l'épargne dans les pays de la Communauté The legal tools available to the Canadian Government to counter abuses of its tax treaties Verluste im Recht der Doppelbesteuerungsabkommen |
|
2000 |
Winner | Dr. Marjaana Helminen - Finland | The dividend concept in international tax law - dividend payments between corporate entities. |
| Honourable mentions | Ulf Andresen - Germany Anne Gael Hamonic-Gaux - France Dr. Pasquale Pistone - Italy |
Konzernverrechnungspreise für multinationale Unternehmen - Paradigmenwechsel bei der steuerlichen Einkünfteabgrenzung. Le régime fiscal des prix de transfert pratiqués entre les sociétés françaises et américaines (le cas desdroits de propriété incorporelle). Community law and tax treaties. |
|
2001 |
Winner | Dr. Mario Züger - Austria | Schiedsverfahren für Doppelbesteuerungs-abkommen. |
2002 |
Winner | Prof. Dr. Maria Amparo Grau Ruiz - Spain | International cooperation for the recovery of tax claims: the mutual assistance procedure |
2003 |
Winner | Dr. Nicolas Melot -France | Territorialité et mondialité de l' impôt. Etude de l 'imposition des bénéfices des sociétés de capitaux à la lumière des expériences française et américaine. |
| Honourable mention | Dr. Carlo Romano - Italy | Advanced tax rulings and principles of law. | |
2004 |
Winner | Dr. Ekkehart Reimer - Germany | Der Ort des Unterlassens. Die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im Internationalen Steuerrecht. |
| Honourable mention | Robert J. Danon - Switzerland | Switzerland's direct and international taxation of private express trusts. | |
2005 |
Winner | Dr. Marc Scheunemann - Germany | Grenzüberschreitende konsolidierte Konzernbesteuerung. |
| Honourable mention | Frank Engelen - Netherlands Franz Sutter - Austria |
Interpretation of tax treaties under international law. Das EG-Beihilfenverbot und sein Durchführungsverbot im Steuerrecht. |
|
2006 |
Winner | Dr. Zvi Altman - USA | Breaking the barriers of convention : towards a multilateral dispute settlement procedure for the resolution of international tax disputes. |
| Honourable mention | Raoul Stocker -Switzerland | Internationale Erfolgsabgrenzung beim Global Trading mit Finanzinstrumenten. | |
2007 |
Winner | Georg Koffler - Austria | Doppelbesteuerung und Europäische Gemeinschaftsrechts (Double Taxation Convention and European Community Law). |
| Honourable mentions | Thoman Rixen - Germany Arne Schnitger - Germany |
The political economy of global tax governance: institutional choice and development in international taxation. Die Grenzen der Einwirkung der Grundfreiheiten des EG-vertrages auf das Ertragsteuerrecht. |
|
2008 |
Winner | Dr. E. Raingeard de la Blétière - France | Les relations entre le droit communautaire et le droit fiscal international - nouvelles perspectives (The relationship between EC law and international tax law). |
| Honourable mention | Raphaël Gani - Switzerland | La clause de limitation des bénéfices dans la convention de double imposition entre la Suisse et lesEtats-Unis. | |
2009 |
Winner | Dr. Gijsbert Karel Fibbe - Netherlands | EC law aspects of hybrid entities. |
| Honourable mentions | Marilyne Sadowsky -France Pernilla Rendahl - Sweden |
Droit OMC, Droit communautaire et fiscalité directe (WTO Law, Community Law and direct taxation). Cross-border consumption taxation of digital supplies. |
|
2010 |
Winner | Andreas Bullen - Norway | Arm's length transaction structures: Recognising and restructuring controlled transactions in transfer pricing. |
| Honourable mention | Daniela Hohenwarter-Mayr - Austria Mathieu Isenbaert - Belgium |
Verlustverwertung im Konzern. EC law and the sovereignty of the member states in direct taxation. |
|
2011 |
Winner | Dr. Jennifer E. Farrell - United Kingdom | The interface of international trade law and taxation: defining the role of the World Trade Organisation in the field of international taxation. |
| Honourable mention | Jérôme Törner Monsenego - Sweden | Taxation of foreign business income within the European internal market. An analysis of the conflict between the objective of achievement of the European internal market and the principles of territoriality and worldwide taxation | |
2012 |
Winner | Niels Bammens - Belgium | The principle of non-discrimination in international and European tax law. |
| Honourable mentions | Arno Gildemeister - Germany Dr. Ramon Dwarkasing - Netherlands |
L'arbitrage des differends fiscaux en droit international des investissements. A concept essential for the application of the arm's length principle and transfer pricing |
|
2013 |
Winner | Matthias Valta - Germany | Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe. |
| Honourable mentions | Marcel Schaper - Netherlands Anzhela Yevgenyeva - Ukraine |
The structure and organisation of EU law in the field of direct taxes. Direct taxation and the internal market: Assessing possibilities for a more balanced integration |
|
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. |
2015 |
Winner | Emily Fett - USA | Triangular Cases - The Application of Bilateral Income Tax Treaties in Multilateral Situations |
| Honourable mentions | 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 |
|
2016 |
Winner | Hermann Peyerl - Austria | Die Verlagerung von Einkünften; Einkünftezurechnung im nationalen und internationalen Steuerrecht. |
| Honourable mentions | 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 |
|
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). | |
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. |