Reflecting on the IBFD-UCT Annual Seminar 2026
On 26 February 2026, the UCT–IBFD Annual Seminar brought scholars, practitioners, and students together in Cape Town to reflect on one of the most pressing topics in international taxation: “The 2025 Update of the OECD Model Tax Convention: Selected Aspects”
The seminar once again highlighted the strength of the long-standing collaboration between the University of Cape Town and the International Bureau of Fiscal Documentation (IBFD) – a partnership that, since 2015, has combined global expertise with local perspectives to enrich academic and professional debate.
Discussions throughout the morning addressed developments in tax residence, dispute resolution, and the challenges of remote working and permanent establishments, reflecting the rapid evolution of international tax rules.
The seminar concluded with a moment of recognition and celebration: the UCT–IBFD Thesis Award.
The award was presented to Gabriël Stefanus Philipus Janse van Vuuren for his dissertation on the relationship between Articles 9(2) and 25(1)–(2) of OECD/UN model-based tax treaties from a South African perspective.
Moments like these remind us why academic cooperation matters – advancing knowledge, fostering dialogue, and recognising excellence that contributes meaningfully to the international tax community.
