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2017 Frans Vanistendael Award for International Tax Law: Winner and Shortlist

Winner
Romero Tavares (Brazil) is the winner of the 2017 IBFD Frans Vanistendael Award for International Tax Law for his article titled “Multinational Firm Theory and International Tax Law: Seeking Coherence”, published in IBFD’s World Tax Journal, Vol. 8, No. 2 (2016).

 

Shortlist
  • C. Elliffe, The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse?, 1 British Tax Review (2016).
  • I. Grinberg, The New International Tax Diplomacy, 104 Georgetown Law Journal 1137 (2016).
  • G. Kofler, Some reflections on the “Saving Clause”, 44 Intertax 8/9, (2016).
  • A. Meindl-Ringler, Beneficial Ownership in International Tax Law (Wolters Kluwer 2016).
  • W. Schön, Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence, in I. Richelle, W. Schön and E. Traversa (eds.), State Aid and Business Taxation (Springer 2016). 
  • R. Tavares, Multinational Firm Theory and International Tax Law: Seeking Coherence, 8 World Tax Journal 2 (2016).