Mitchell B. Caroll Prize

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 or German.
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.
Prize: Euro 5,000, plus a medal and an invitation to attend the IFA 2018 Congress in Seoul, exempted from the payment of the Congress registration fee, during which the Prize is awarded.
Submission deadline: 1 April 2018.

Recent winners of the Prize

  • 2017: 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"
  • 2016: Hermann Peyerl (Austria) "Die Verlagerung von Einkünften; Einkünftezurechnung im nationalen und internationalen Steuerrecht"
  • 2015: Emily Fett (USA) "Triangular Cases: The Application of Bilateral Income Tax Treaties in Multilateral Situations"
  • 2014: Dr. Andreas Eggert (Germany) "Die Gewinnermittlung nach dem Richtlinienvorschlag über eine Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage - Vergleich mit der Gewinnermittlung nach dem HGB, EStG und den IFRS"
  • 2013: Matthias Valta (Germany) "Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe"
  • 2012: Niels Bammens (Belgium) "The principle of non-discrimination in international and European tax law"
  • 2011: 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"

Jury of the Mitchell B. Carroll Prize

The Jury consists of five members, who are appointed by the Executive Committee from amongst the IFA membership upon recommendation by the Permanent Scientific Committee.

Chair

Prof. Dr. Kees van Raad (Netherlands)

Members

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 a.gensecr@ifa.nl.

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