During the IBFD academic week at the University of Cape Town, South Africa, the fourth IBFD UCT Prize was awarded to Carien Strauss.
On Thursday, 15 February, the IBFD UCT Prize in International Tax was awarded to Carien Strauss for her thesis titled “The Availability of Treaty Relief for Secondary Transfer Pricing Adjustments Taking the Form of a Deemed Distribution of an Asset in Specie in South Africa”. This thesis highlights the difficulties presented when the taxpayer for a deemed dividend is the company paying the dividend and not the shareholder, moving from the taxing of a dividend to the taxing of profits.
Congratulations to Carien!
The prize is an initiative of the academic cooperation agreement between IBFD and UCT, and it consists of:
- A cash award of EUR 500
- The opportunity to submit the dissertation for publication at IBFD
- Complimentary admission to an IBFD training activity.