IFA President YIN Scientific Award

The IFA President YIN Scientific Award was launched in 2014. This Award shall be awarded for an article published in a qualified medium, furthering the understanding of international fiscal law or comparative tax law, providing practical solutions to problems arising in cross-border transactions or situations.

Subject: Any topic furthering the understanding of international fiscal law or comparative tax law, providing practical solutions to problems arising in cross-border transactions or situations.
Language: English.
Open to: Young IFA Network (YIN) members under 35 years of age on the 31 of July of the year in which the Prize is awarded.
Prize: Euro 1.000, plus a memento, a certificate and an invitation to attend the IFA 2019 Congress in London, exempted from the payment of the Congress registration fee, during which the Prize is awarded.
Submission deadline: 1 April 2019, by e-mail.

Please contact the IFA General Secretariat for further details at a.gensecr@ifa.nl.

Previous winners of the Award

 

2018

Winner Félix Daniel Martínez Laguna - Spain Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives. The Dividing Line between Intended and Unintended Double Non-Taxation

2017

Winner Dhruv Sanghavi - India The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative
  Honourable mentions Nathalie Bravo - Venezuela
Stefano Marini - Hong Kong
The Multilateral Tax Instrument and Its Relationship with Tax Treaties
On the Source and Taxation of Royalties in Hong Kong

2016

Winner Blazej Kuzniacki - Poland The Need to Avoid Double Economic Taxation Triggered by CFC Rules under Tax Treaties, and the Way to Achieve it
  Honourable mention Lucas Carvalho - Brazil Chapter 5 The OECD Plan to Neutralise the BEPS Effects of Hybrid Mismatch Arrangements: Challenges Ahead?

2015

Winner Kasper Dziurdz - Poland Attribution of Functions and Profits to a Dependent Agent PE: Different Arm's Length Principles under Articles 7(2) and 9?
  Honourable mention Christoph Marchgraber - Austria The Avoidance of Double Non-taxation in Double Tax Treaty Law: A Critical Analysis of the Subject-To-Tax clause Recommended by the European Commission

2014

Winner Dirk Maarten Broekhuijsen - Netherlands A modern understanding of Article 31(3)(c) of the Vienna Convention (1969): A new haunt for the commentaries of the OECD Model

  Honourable mention Blazej Kuzniacki The Service PE Concept in light of the Poland-Norway Income Tax Treaty (2009)

 

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