Tax thesis award winners

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
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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

Ricardo Garcia Anton
The preliminary reference procedure and direct taxation
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Honorable mentions:

José Manuel Macarro Osuna
El Principio de Nautralidad Interna en el IVA

Ruben Martini
Der persönliche Körperschaftsteuertatbestand

Maarten de Wilde
Sharing the Pie: Taxing multinationals in a global market.

Karoline Spies (Vienna University for Economics and Business, Austria)
Die Kapitalverkehrsfreiheit in Konkurrenz zu den anderen Grundfreiheiten
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Alberto Vega (Universitat Pompeu Fabra, Spain)
El soft law en la fiscalidad internacional