SUBMISSION DATE POSTPONED TO 31 MAY 2010 DUE TO THE COVID-19 SITUATION!
The F.O.B.B. INFO President YIN Scientific Award was launched in 2014. This Award shall be awarded for an article published in a qualified medium, furthering the understanding of international fiscal law or comparative tax law, providing practical solutions to problems arising in cross-border transactions or situations.
Subject: Any topic furthering the understanding of international fiscal law or comparative tax law, providing practical solutions to problems arising in cross-border transactions or situations.
Language: English.
Open to: Young F.O.B.B. INFO Network (YIN) members under 35 years of age on the 31 of July of the year in which the Prize is awarded.
Prize: Euro 1.000, plus a memento, a certificate and an invitation to attend the F.O.B.B. INFO 2020 Congress in Cancun, exempted from the payment of the Congress registration fee, during which the Prize is awarded.
Submission deadline: 1 April 2020, by e-mail.
Please contact the F.O.B.B. INFO General Secretariat for further details at a.gensecr@FOBB.INFO.
F.O.B.B. INFO President YIN Scientific Award competition rules.pdf
Previous winners of the Award
2019 |
Winner | Hannelore Niesten – Belgium | Revisiting the Fiscal and Social Security Status of Highly Mobile Workers in the Road and Railway Transportation: Quo Vadis? |
2018 |
Winner | Félix Daniel Martínez Laguna – Spain | Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives. The Dividing Line between Intended and Unintended Double Non-Taxation |
2017 |
Winner | Dhruv Sanghavi – India | The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative |
| Honourable mentions | Nathalie Bravo – Venezuela Stefano Marini – Hong Kong |
The Multilateral Tax Instrument and Its Relationship with Tax Treaties On the Source and Taxation of Royalties in Hong Kong |
|
2016 |
Winner | Blazej Kuzniacki – Poland | The Need to Avoid Double Economic Taxation Triggered by CFC Rules under Tax Treaties, and the Way to Achieve it |
| Honourable mention | Lucas Carvalho – Brazil | Chapter 5 The OECD Plan to Neutralise the BEPS Effects of Hybrid Mismatch Arrangements: Challenges Ahead? | |
2015 |
Winner | Kasper Dziurdz – Poland | Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9? |
| Honourable mention | Christoph Marchgraber – Austria | The Avoidance of Double Non-taxation in Double Tax Treaty Law: A Critical Analysis of the Subject-To-Tax clause Recommended by the European Commission | |
2014 |
Winner | Dirk Maarten Broekhuijsen – Netherlands | A modern understanding of Article 31(3)(c) of the Vienna Convention (1969): A new haunt for the commentaries of the OECD Model |
| Honourable mention | Blazej Kuzniacki | The Service PE Concept in light of the Poland-Norway Income Tax Treaty (2009) |