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2015 Frans Vanistendael Award for International Tax Law: Winner and Shortlist

Winners

Jürgen Lüdicke (Germany) and John F. Avery Jones (United Kingdom) are the winners of the 2015 IBFD Frans Vanistendael Award for International Tax Law for their article titled “The Origins of Article 5(5) and 5(6) of the OECD Model”, published in IBFD’s World Tax Journal, Vol. 6, No. 3 (2014).

Shortlist
  • Y. Brauner, BEPS: An Interim Evaluation, 6 World Tax Journal 1 (2014).
  • Y. Brauner, Formula Based Transfer Pricing, 42 Intertax 10 (2014).
  • Y. Brauner, What the BEPS?, 16 Florida Tax Review 55 (2014).
  • W. Cui, Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion, 33 Virginia Tax Review 4 (2014). 
  • J.C. Fleming Jr, R. Peroni and S. Shay, Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?, 36 Michigan Journal of International Law 1 (2014).
  • M.A. Kane, Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard, 6 World Tax Journal 3 (2014).
  • J. Lüdicke and J.F. Avery Jones, The Origins of Article 5(5) and 5(6) of the OECD Model, 6 World Tax Journal 3 (2014).
  • C. Peters, On the Legitimacy of International Tax Law (IBFD 2014).
  • A. Ting,  iTax – Apple's International Tax Structure and the Double Non-Taxation Issue, 1 British Tax Review (2014).