The Shortlist of Publications for the 12th IBFD Frans Vanistendael Award for International Tax Law have been Announced

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We are thrilled to announce the shortlisted publications for the prestigious Frans Vanistendael Award, now in its 12th and updated edition. 

Frans Vanistendael

This annual award is dedicated to celebrating exceptional scientific research of the highest standards. An esteemed international jury has carefully reviewed submissions to identify the works that stand out as the most significant contributions to the development of international tax law.

This year, we are delighted to reveal the

  • 3 Books
  • 5 Articles & Book Chapters

that have made the shortlist!

Books

  • Ricardo Andre Galendi Junior. The Justification and Structure of the GloBE Model Rules. IBFD Doctoral Series 78. IBFD, 2025.
  • Sevilla Bernabeu, Benjamín. General Anti-Avoidance Rules: A Comparative, International and European Perspective. Series on International Taxation Series, volume 91. Wolters Kluwer Law International, 2025.
  • Velthoven, Max. The General Anti-Abuse Rule of Article 6 of the EU Anti-Tax Avoidance Directive. IBFD Doctoral Series 82. IBFD, 2025.

Articles & Book Chapter

  • Báez Moreno, Andrés. ‘Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble’. Canadian Tax Journal/Revue Fiscale Canadienne 73, no. 1 (2025): 1–39. https://doi.org/10.32721/ctj.2025.73.1.baezmoreno.
  • Brauner, Yariv. ‘What Can the UN Do That the OECD Can’t or Won’t?’ Intertax 53, no. Issue 1 (2025): 44–55. https://doi.org/10.54648/TAXI2025001.
  • Cai, Qiang. ‘Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?’ World Tax Journal 17, no. 4 (2025). https://doi.org/10.59403/2k1bmeb.  
  • Ozai, Ivan. ‘Beyond Economic Allegiance’. University of Toronto Law Journal 75, no. 4 (2025): 425–65. https://doi.org/10.3138/utlj-2024-0103.
  • Wheeler, J. ‘When Does a Tax Treaty Apply?: Timing in Tax Treaties; and a Better Classification of the Distributive Articles’. World Tax Journal 17, no. 3 (2025). https://doi.org/10.59403/23zv2rh.

Stay tuned for the FVIA winners, set to be revealed live at the IBFD Headquarters in Amsterdam on May 20, 2026! See the programme. Additional information about the awards can be found on our award page.