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Meeting of Research Students 2001
IBFD held the first annual Research Student Meeting 2-5 July 2001
The following students participated:
 Name  University  Subject synopsis
Susanne Ahrens Bochum University Comparison of the Enforcement of Tax Laws by the Dutch and German Tax Adminstrations
Supervisor: Prof. Dr. Roman Seer
Gianluigi Bizioli University of Bergamo Principles of Community Tax Law through the Evolution of the Law of the ECJ
Supervisor: Prof. C. Sacchetto
Jurandi Borges Pinheiro University of Essex A Theory of Contractual Tax Obligation: Tax Agreements between States and Multinational Companies
Supervisor Prof. Janet Dine
Braedon C.Clark Cambridge University LOB Clause in a Multilateral EU Tax Treaty
Supervisor Prof. John Tiley
Ignacio Costas University of Barcelona Holding Companies in Europe as a Reflection of International Tax Competitiveness
Supervisor Prof. Dr. Tulio Rosembuj
Nicolas Di-Biase London School of Economics Tax Law and WTO Law
Supervisor Prof. Philip Baker
Isabel Gómez Calleja University Complutense of Madrid VAT and Electronic Commerce
Supervisor Prof Dr. D. Fernando Serrano Antón
Laura Greco Luigi Bocconi, Milan Fiscal Integration in the EC
Supervisor Prof. C. Garbarino
Vanessa Hernández European University Institute of Florence Fiscal Incentives under WTO Rules
Supervisors Prof. Dr. Pierre-Marie Dupuy and
Prof. Adolfo Martin Jimenez (University of Cadiz)
Benoit Lefebvre Université Panthéon Sorbonne Taxation Year and International Transactions
Supervisor Prof. C. David
Elena López University Complutense of Madrid Common Principles of Tax Law and Community Integration
Supervisor Prof. Javier Martin Fernandez
Jeff Mukadi Kansai University, Osaka Saving the African Tax Base in the Face of the Mobility of Income and Uncertainty of Source
Supervisor Prof. Tadashi Murai
Maria Nelson Stockholm School of Economics Relevance of EC Law for the Interpretation of International Tax Law and its Consequences for Swedish Tax Law
Supervisor Prof. Dr. B. Wiman
Patricia Perez Garcia Universityof Murcia Electronic Commerce and Direct Taxes
Supervisor Prof. Gaspar de la Peña Velasco
Aurora Ribes Ribes Universidad de Alicante The Interpretation of Double Taxation Conventions
Supervisor Prof. Maria Teresa Soler Roch
Grant Roberts Residence and Taxation
Carlo Romano University of Groningen Advance Rulings
Supervisors Prof. Irene Burgers and Prof. Blokland
Karin Skov Nilausen University of Copenhagen International Tax Disputes - Denmark
supervisor Prof. Finn Taksoe-Jensen
Arantxa Soriano Domingo The Management of the Income Tax Procedures
Felix Alberto Vega Universidad Autónoma de Madrid LOB Clauses in Double Tax Conventions
Supervisor Prof. Dr. Juan Ramallo Massanet
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