Tax thesis award winners

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

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”

Eva Escribano
Jurisdiction to tax corporate income base on a revised version of the benefit principle

Frederik Boulogne
Shortcomings in the EU Merger Directive
Click here to download the presentation

Stjepan Gadzo
Nexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economy