Mitchell B. Carroll 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 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 2020 Congress in Cancun, exempted from the payment of the Congress registration fee, during which the Prize is awarded.

Submission deadline: 1 April 2020. Papers entered for the Prize for a given year should be submitted as a soft copy (PDF) by e-mail
before the 1st of April to

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.


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

Recent winners of the Prize



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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