The 2020 GTTC Universities Project Competition is now complete! We are proud to announce, after careful evaluation (and a fierce contest), that the winner of the fourth edition of the GTTC Universities Project Competition is the University of Cape Town. The South African team delivered an impressive research result, not only providing a detailed overview of South Africa's treaties with developing countries, but also correlating their findings with the drivers of South Africa's international tax policy. Sincere congratulations to the winning team.
This year’s competition offered tremendous challenges. The outbreak of COVID-19 created unusual circumstances, and the teams faced new and surprising tests in doing their research and finishing their working papers on time.
The great resilience shown by all the teams was especially impressive, and this experience will surely be a valuable asset for all the students who participated. We would like to thank all the participating teams for their enthusiasm and hard work. Special thanks to the professors who acted as judges, for dedicating so much time and effort to preserving the competition’s high standards.
The fifth edition of the GTTC Universities Project Competition will address active income (business profits, permanent establishments, professional services, technical services, international shipping and air transport) and rules on associated enterprises. The goal will be to determine the practical tax treaty policy of a specific jurisdiction, as compared with the wording of the relevant provisions in the OECD/UN Tax Treaty Models and their commentaries.
Teams will develop a working paper on this topic in line with the guidelines provided. The two best teams will give an oral presentation of their results at the finals at the end of the academic year.
Universities that want to take part should send an email here. We look forward to hearing from you!