Tax thesis award winners

Ricardo André Galendi Junior
The Justification and Structure of the GloBE Model Rules

Felix Desmyttere

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

Isabella Zimmerl

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

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”

Rita Julien
Credit Method: Compatibility and Constraints under EU Law