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.

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 2023 and 31 December 2023 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.

Jury

The 2024 edition will be carried out with the support of the following jury members:

Philip Baker, Joachim Englisch, Na Li, Pasquale Pistone (Chairman), Stephen Shay, Maria Teresa Soler Roch, Jennifer Roeleveld, Luis Schoueri, Dikshit Sengupta.

Shortlist – 9th IBFD Frans Vanistendael Award

Brauner, Y., Serenity Now! The (Not so) Inclusive Framework and the Multilateral Instrument!, published by University of Florida in Florida Tax Review, Volume 25, no. 2
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
Elliffe, C., The Brave (and Uncertain) New World of International Taxation under the 2020s Compromise, published by IBFD in World Tax Journal, Volume 14, Issue 2
Elliffe, C., Preventing Unacceptable Tax Treaty Overrides, published by Thomson Reuters in British Tax Review, Issue 1, 2022
Lazarov, I., Anti-Tax Avoidance in Corporate Taxation under EU Law: The Internal Market Narrative, published by IBFD in IBFD Doctoral Series, Volume 62
Ozai, I., Designing an Equitable Border Carbon Adjustment Mechanism, published by Canadian Tax Foundation in Canadian Tax Journal, 70:1, 1-33

Application procedure

Applications may be submitted by anyone (therefore not just by the author) by 31 December 2023 via e-mail to ibfd.award@ibfd.org.

The conferral of the 10th IBFD Frans Vanistendael Award will take place in May 2024.

Find out more about the 2023 award and our most recent winners.

Previous award winners

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

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