IBFD Frans Vanistendael Award for International Tax Law

This annual award promotes and celebrates scientific research of the highest standards.

An international jury judges the submitted publications and selects the work that makes the most outstanding contribution to the development of international tax law.

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The proposed dotation for the Frans Vanistendael Award is EUR 10,000, plus a flat amount for travel and accommodation expenses incurred by attending the award ceremony (if the ceremony takes place on IBFD's premises).

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 2024 and 31 December 2024 that 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.

Shortlist – 10th IBFD Frans Vanistendael Award

• Avi-Yonah, R., Lempert, E., The Historical Origins and Current Prospects of the Multilateral Tax Convention, published by IBFD in World Tax Journal, Volume 15, Issue 3, 2023
• Blum, D., Normativity in International Tax Law, published by IBFD in WU - Tax Law and Policy Series, Volume 25, 2023
• Galendi, R., The Single Top-Up Tax Principle: Justification, Content and Functions upon the Design of QDMTTs, published by IBFD in World Tax Journal, Volume 15, Issue 4, 2023
• Szudoczky, R., Principles Justifying the Reallocation of Taxing Rights to Market Jurisdictions: Do We Need Them?, published by Kluwer Law in Intertax, Volume 51, Issue 12, 2023
• Streicher, A., Cross-Border Juridical VAT Double Taxation in the Framework of European Law, published by IBFD in WU - Tax Law and Policy Series, Volume 27, 2023
• Teo, Nikki, J., The United Nations in Global Tax Coordination, published by Cambridge University Press, 2023

Previous award winners

• 10th edition: Teo, Nikki, J., “The United Nations in Global Tax Coordination”, published by Cambridge University Press, 2023
• 9th edition: Collier, R., Dykes, I., “On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines”, published by IBFD in Bulletin for International Taxation, Volume 76, no. 1
• 8th edition: Professor Dr Andrés Báez Moreno, “Because Not Always B Comes After A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services”, published by IBFD in the World Tax Journal (Volume 13), No. 4, 2021
• 7th edition: Professor Adolfo Martín Jiménez, “Value Creation: A Guiding Light for the Interpretation of Tax Treaties?”, published by IBFD in the Bulletin for International Taxation (Volume 74), No. 4/5, 2020
• 6th edition: Professor Emeritus of Tax Brian Arnold, “The Evolution of Controlled Foreign Corporation Rules and Beyond”, published by IBFD in the Bulletin for International Taxation (Volume 73), No. 12, 2019
• 5th edition: Dr Aitor Navarro, “Transactional Adjustments in Transfer Pricing”, published by IBFD in 2018
• 4th edition: Professor Tsilly Dagan, “International Tax Policy: Between Competition and Cooperation”, published by Cambridge University Press in 2017
• 3rd edition: Professor Dr Romero Tavares, “Multinational Firm Theory and International Tax Law: Seeking Coherence”, published by IBFD in the World Tax Journal (Volume 8), No. 2, 2016
• 2nd edition: Professor Dr Wolfgang Schön, “Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law?”, published by IBFD in the Bulletin for International Taxation (Volume 69), No. 4/5, 2015
• 1st edition: Dr John F. Avery Jones and Professor Dr Jürgen Lüdicke, “The Origins of Article 5(5) and 5(6) of the OECD Model”, published by IBFD in the World Tax Journal (Volume 6), No. 3, 2014