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The IBFD Frans Vanistendael Award for International Tax Law

Frans Vanistendael

IBFD wishes to promote outstanding scientific research output on international tax law. For this purpose, it decided to introduce the IBFD Frans Vanistendael Award for International Tax Law, named after its well-esteemed former Academic Chairman, Prof. Dr Frans Vanistendael. Professor Vanistendael is renowned for producing academic content at the highest of scientific standards and has long been distinguished as one of the most far-sighted scholars in the field of international tax law.


I. Funding, focus and requirements

The proposed dotation is EUR 10,000, plus a flat amount for travel and accommodation expenses incurred in attending the award ceremony.

II. Application and selection process

Eligible publications are all articles, books, book chapters and monographs on international tax law (including European Union tax law), in paper or digital format (with an ISBN or ISSN number), published in English between 1 January 2018 and 31 December 2018, which have provided an outstanding contribution to the development of international tax law. In case of doubt, the temporal criterion to ascertain eligibility is the date of the ISBN/ISSN.

Applications may be submitted by anyone (therefore not just by the author) by 31 December 2018 via email to

The recipient of the 2019 Frans Vanistendael Award for International Tax Law will be selected by an international jury composed of Reuven Avi-Yonah, Ana Paula Dourado, Marjaana Helminen, Ruth Mason, Yoshihiro Masui, Jörg Manfred Mössner, Pasquale Pistone (Chairman), Jennifer Roeleveld and Miranda Stewart.

The jury decides on the winner of the award by a two-thirds majority. In case that majority cannot be reached after two rounds of votes, the decision is taken by a simple majority.

III. Award information

The conferral of the 5th IBFD Frans Vanistendael Award will take place in Amsterdam on 6 September 2019 during the conference: Putting Learning into Practice – Addressing the Challenges of International Tax Law.

The following publications have been shortlisted for 2019:

  • Vikram Chand, The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties (Schulthess Verlag 2018)
  • Wei Cui, Residence-Based Formulary Apportionment: (In-)Feasibility and Implications, 71 Tax Law Review 3 (2018)
  • Sunita Jogarajan, Double Taxation and the League of Nations (Cambridge University Press 2018)
  • Jérôme Monsenego, Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base (Kluwer Law International 2018)
  • Aitor Navarro, Transactional Adjustments in Transfer Pricing (IBFD 2018)
  • Viktoria Wöhrer, Data Protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information (IBFD 2018)

Results 2018 Frans Vanistendael award

Frans Vanistendael award 2018

The 2018 edition was carried out with the support of the following jury members:

Reuven Avi-Yonah, Ana Paula Dourado, Marjaana Helminen, Yoshihiro Masui, Jörg Manfred Mössner, Pasquale Pistone (Chairman), John Prebble, Jennifer Roeleveld and Miranda Stewart

The following publications were shortlisted:

  • Lilian V. Faulhaber, The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation, 101 Minnesota Law Review 1641 (2017)
  • Christoph Marchgraber, Double (Non-)Taxation and EU Law (Wolters Kluwer 2017)
  • Wei Cui, Destination-Based Cash-Flow Taxation: A Critical Appraisal, 67 University of Toronto Law Journal 3 (2017)
  • Fernando Souza de Man, Taxation of Services in Treaties between Developed and Developing Countries (IBFD 2017)
  • Luzius U. Cavelti, Christian Jaag and Tobias F. Rohner, Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting, 9 World Tax Journal 3 (2017)
  • Tsilly Dagan, International Tax Policy: Between Competition and Cooperation (Cambridge University Press 2017)
  • Craig West, References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?, 9 World Tax Journal 1 (2017)

Previous winners
View the 2017 winner and shortlist
View the 2016 winner and shortlist
View the 2015 winners and shortlist