Instituto Brasileiro de Direito Tributário (IBDT) wins 2022 GTTC Universities Project Competition

June 06, 2022
1 minute read

The 2022 GTTC Universities Project Competition is now complete! We are proud to announce, after careful evaluation (and a fierce contest), that the winner of the sixth edition of the GTTC Universities Project Competition is the Instituto Brasileiro de Direito Tributário (IBDT).

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The Brazilian team delivered an impressive research result, not only providing a detailed overview of Brazilian treaty provisions on individuals, but also correlating their findings with the drivers of Brazilian international tax policy. Sincere congratulations to the winning team.

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 seventh edition of the GTTC Universities Project Competition will address the scope and framework of tax treaties (articles 1-4 and 29-32 of the OECD Model). 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 Models and their Commentaries.

Teams will develop a working paper on this topic in line with the guidelines provided. The 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!