The Mitchell B. Carroll Award aims to encourage young and highly-skilled tax scholars and professionals to establish a strong relationship with Global IFA. The Award supports this goal by inviting the submission of original and unpublished works in the field of international or comparative tax or fiscal law, including international indirect taxation.
Subject: The work must be in the field of international or comparative tax or fiscal law, including international indirect taxation.
Types of publication: Works must not have been published or submitted for publication in any journal, book, or other medium, whether print or digital, this includes platforms such as websites, blogs, social media, and online repository as of 31 January 2026.
Language: Submissions may be written in any language, though English is preferred.
Open to: The applicant must not be older than 40 years on 31 July of the year in which the Award is awarded. There are no limitations on location, or academic qualifications of the author(s) and submissions may be co-authored. Submissions may also be made by a third-party nominator.
Submission requirements:
A presentation letter briefly explaining the topic and relevance of the submitted publication;
Curriculum Vitae (CV) of the (co-)author;
Global IFA Membership Number (if applicable);
The unpublished paper in a soft copy format (pdf and word);
The author must submit a Word version of the original text and consent to Global IFA producing an unofficial and unedited translation using AI-powered translation software.
In the case the publication exceeds 10,000 words, a summary of the publication of up to 10,000 words (footnotes and bibliography excluded) in English and in article style;
A letter of consent authorizing Global IFA to publish the work or its summary in a medium of its choice.
If submission is made by a third-party nominator, a presentation letter and the soft copy of the publication are sufficient. The other documents will be requested by the (co-)author.
Prize: The winner will receive a monetary award of EUR 8,000, an invitation to attend the Annual IFA Congress with registration fees waived, a certificate, one year of free IFA membership, and the opportunity for publication.
Submission deadline: All required documents must be submitted by 31 January 2026 via e-mail to [email protected]. The subject line of the application should clearly state the following: “Mitchell B. Carroll Award Application”.
Winner & Honourable mention 2025
Winner
Thomas Sendke (Germany)
Winning Thesis:
"Fundamental rights protection in cross-border tax enforcement within the European Union - At the same time an investigation into the status of the harmonization of tax enforcement within the European Union"
Article:
Status of the harmonization of tax enforcement within the European Union
Honourable mention
Erika Isabella Scuderi (Italy/USA)
Thesis:
"The Taxation of Outer Space Activities Under Domestic and International Tax Law: A Principled and Normative Tax Policy Evaluation"
Article:
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].
2024 |
Winner |
Mees Vergouwen (Netherlands) | "The Effect of Directives Within the Area of Direct Taxation on the Interpretation and Application of Tax Treaties" |
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Honourable mention |
Ricardo André Galendi Júnior (Brazil) | "The Justification and Structure of the GloBE Model Rules" | |
2023 |
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Błażej Kuźniacki (Poland) | "Beneficial Ownership in International Taxation" |
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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. |