Mitchell B. Carroll Prize

Winner & Honourable mention 2023
Błażej Kuźniacki (Poland) - "Beneficial Ownership in International Taxation".

Honourable mention:
Christina Dimitropoulou (Greece) - Robot Taxation: A Normative Tax Policy Analysis - Domestic and International Tax Considerations.

The article by Błażej Kuźniacki, "Beneficial Ownership in International Taxation and Biosemantics – Why a Redundant, Paradoxical and Harmful Concept Can Be a Potent Weapon in the Hands of the Tax Authorities", based on the book "Beneficial Ownership in International Taxation", can be found as the attached document. The article was published by the IBFD Bulletin.

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.


  • Submission of a presentation letter on the topic;
  • Submission of a resume including the date of birth;
  • Upon submission, candidates need additionally to prepare an article on the topic in English with a maximum of 10.000 words.

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].

Jury of the Mitchell B. Carroll Prize

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].

Recent winners of the Prize




Winner Daniel Blum - Austria Normativity in International Tax - A Legal Theoretical Inquiry into Contemporary International Tax Discourse


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


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)


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)


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


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.


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).


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


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


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.


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