Tax thesis award winners

Winner 2021

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

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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”

Winner 2018

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

Winner 2017

Frederik Boulogne
Shortcomings in the EU Merger Directive
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Stjepan Gadzo
Nexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economy