Winner 2026
Vincent Doix (France)
Title of work: Customs Duties and Indirect Taxation
Short description: The winning work analyzes the fiscal nature of customs duties and their legal regime. It highlights the divergence between the legal frameworks governing customs duties and taxes, leading to incoherence in areas such as customs valuation and transfer pricing. The author argues that customs duties have progressively become detached from tax policy, contributing to the current lack of policy coherence. To address these challenges, the work proposes greater harmonization of legal regimes and closer alignment between fiscal and customs policies.
Winner & Honourable mention 2025
Winner 2025
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 2025
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:
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. |