Tax thesis award winners

Winner 2023

Felix Desmyttere

Tax compliance costs in perspective of the right to property and the freedom to conduct a business
Ghent University

Winner 2022

Isabella Zimmerl

Joint Tax Audits als Ausgangspunkt zur Effektuierung des Verständigungsverfahrens
Ludwig-Maximilians-Universität Munich


Winner 2021

Luisa Scarcella
Taxing cryptocurrencies. The VAT treatment of Bitcoin as a case-study

Click here to download the presentation

Honourable mention to Jasper Bossuyt
“The legal status of extrinsic instruments for the interpretation of tax treaties” and
Rik Smet
“Tax treaty making in federations – Division of tax treaty making competence and power between different levels of government”

Winner 2020

Rita Julien
Credit Method: Compatibility and Constraints under EU Law

Winner 2019

Pedro Schoueri
Conflicts of international legal frameworks in the area of HTC: the MNA

Honourable mention to Filip Debelva
“International double taxation and the right to property”