IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from among prominent academics and senior IBFD research staff members.

Aware that access to doctoral theses is often limited, the Academic Council took the initiative for this series in order to make available to a wider public those theses that, in its view, make a substantial contribution to international academic debate.

Every thesis published in this series will be reviewed by the Academic Council to ensure its high quality.

Current and forthcoming volumes in this series:

• Vol. 1 - The Concept of Income: A Multi-Disciplinary Analysis

      by Kevin Holmes

• Vol. 2 - Taxing Portfolio Income in Global Financial Markets

      by Doron Herman

• Vol. 3 - Free Movement of Persons and Income Tax Law

      by Servaas van Thiel

• Vol. 4 - Advance Tax Rulings and Principles of Law

      by Carlo Romano

• Vol. 5 - Arbitration under Tax Treaties

      by Mario Züger

• Vol. 6 - E-Commerce and Source-Based Income Taxation

      by Dale Pinto

• Vol. 7 - Interpretation of Tax Treaties under International Law

      by Frank Engelen

• Vol. 8 - Taxation of Investment Funds in the European Union

      by Tomi Viitala

• Vol. 9 - Taxation of Cross-Border Partnerships

      by Jesper Barenfeld

• Vol. 10 - Taxation of International Performing Artistes

      by Dick Molenaar

• Vol. 11 - Dispute Resolution under Tax Treaties

      by Zvi Daniel Altman

• Vol. 12 - Income from International Private Employment

      by Frank Pötgens

• Vol. 13 - Taxation of Investment Derivatives

      by Antti Laukkanen

• Vol. 14 - International Tax Planning and Prevention of Abuse

      by Luc De Broe

• Vol. 15 - The EU VAT System and the Internal Market (forthcoming)

      by Rita Aguiar de Sousa e Melo de la Feria