Tax thesis award winners
Winner 2015
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
Winner 2014
Álvaro Antón Antón (University CEU-Cardenal Herrera, Spain)
State aid and support systems for renewable energies: an analysis of the tax benefits of Energy Tax Directive to promote biofuels
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Claudia Sanò (University of Bologna, Italy and University of Antwerp Belgium)
Legal presumptions in national tax systems (Italy and Belgium) and in EU law
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Matthias Valta (Heidelberg University, Germany)
International tax law between efficiency, equity and development aid
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Winner 2013
Karin Simader (Vienna University, Austria)
Withholding Taxes and the Fundamental Freedom
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Kasper Dziurdz (Vienna University, Austria)
Short-Term Aments of Employees in International Tax Law
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Marcel Schaper (Maastricht University, the Netherlands)
The Structure and Organisation of EU Law in the Field of Direct Taxation
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Winner 2012
Domingo Jesus Jimenez-Valladolid
Mergers in International Taxation, an Analysis of the Conventional and European Tax Rules on Corporate Reorganizations
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Daniel Smit
Freedom of Investment between EU and Non-EU member States and its Impact on Corporate Income Tax Systems within the European Union
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Winner 2011
Andreas Bullen
Arm’s length transaction structures: Recognising and restructuring controlled transactions in transfer pricing
Bart Peeters
Fiscal transparency: attribution of income
Iure Pontes Vieira
The value in tax and custom law
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