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IFA Prizes for Two of the Institute’s Academics

Andreas Eggert and Dr. Caroline Heber

Andreas Eggert is to be awarded the prestigious Mitchell B. Carroll Prize for 2014 by the International Fiscal Association (IFA) for his dissertation on the Common Consolidated Corporate Tax Base Directive (CCCTB). Dr. Caroline Heber will be granted an Honorable Mention in the competition for the Maurice Lauré Prize 2014 for her dissertation on the VAT treatment of shareholder-company-interactions.

The International Fiscal Association recently announced the prizes awarded to junior scientists in 2014 and the Max Planck Institute for Tax Law and Public Finance is delighted to congratulate two of its academics:
Andreas Eggert is to be awarded the Mitchell B. Carroll Prize for the best work dealing with international fiscal questions for his dissertation on the computation of profits according to the proposed Directive for a Common Consolidated Corporate Tax Base  (CCCTB).

In his dissertation, written at the Max Planck Institute for Tax Law and Public Finance, the jurist compares the computation of corporate profits for tax purposes under the CCCTB rules with the computation methods according to the German Commercial Code (HGB), the German Income Tax Act (EStG) and the International Financial Reporting Standards (IFRS). He examines the differences and similarities between these different sets of rules to ascertain whether the proposed profit computation method is a feasible tool for tax harmonization in the EU.

Dr. Caroline Heber, a senior research fellow at the Max Planck Institute for Tax Law and Public Finance will be granted an Honorable Mention for the Maurice Lauré Prize 2014 for the best book in VAT/GST law. Her dissertation analyses the VAT treatment of supplies of goods and services between shareholders and their companies in various stages of the companies’ lifecycle. The work examines the systematics of the European VAT regime in a first step and analyses, in a second step, the various shareholder-company-relationships based on these systemic considerations. 

The prize-giving ceremony will take place during the course of the 2014 Congress of the International Fiscal Association, October 12–17, 2014, in Mumbai, India.
Named after its first Honorary President, the Mitchell B. Carroll Prize is awarded annually to young academics for work dealing with international fiscal questions, comparative fiscal law or local fiscal law with an emphasis on the relationships with the fiscal law of foreign jurisdictions.
The Prize Maurice Lauré is named in honor of Maurice Lauré, who was instrumental in the first implementation of the Value Added Tax system in France, now applied in more than 160 jurisdictions. The IFA has instituted this prize so as to encourage scientific work on international indirect taxation.

Andreas Eggert wrote his dissertation at the MPI for Tax Law and Public Finance under supervision of Prof. Dr. Dr. h.c. Wolfgang Schön from December 2011 to June 2013. Since 2013 he has been working as an associate for the global law firm Hogan Lovells.

Dr. Caroline Heber joined the Institute as a senior research fellow from the Sydney Law School where she worked as a research fellow and completed her Masters of Taxation (MTax). She wrote her prize-winning dissertation at the Karl-Franzens-Universität Graz under the supervision of Prof. Dr. Tina Ehrke-Rabel and Prof. DDr. Hans Georg Ruppe.

Juli, 2014