Two awards have been granted to academics of the MPI for Tax Law and Public Finance at the August/September 71st Congress of the International Fiscal Association in Rio de Janeiro. Dr. Carsten Hohmann, a former Research Associate at the Institute, received the prestigious Mitchell B. Carroll Prize for his recently published dissertation. Prof. Dr. Dr. h.c. Wolfgang Schön, Director at the MPI for Tax Law and Public Finance, was appointed Honorary Member of IFA.
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. In his award-winning dissertation entitled “Beschränkung des subjektbezogenen Verlusttransfers im Kapitalgesellschaftsteuerrecht. Eine vergleichende Untersuchung der Rechtslage in den Ländern Deutschland, Österreich, Schweiz, Vereinigtes Königreich und USA unter besonderer Berücksichtigung der Entwicklung in Deutschland”, Dr. Carsten Hohmann deals with a late-breaking issue, namely with a law that denies tax loss carryforwards after a change of shareholders: § 8c of the Corporate Income Tax Act (KStG). Recently, the Federal Constitutional Court ruled that Section 8c sentence 1 German Corporate Income Tax Act (KStG) is partially unconstitutional. In his recently published work, Carsten Hohmann, taking together the output of an analysis of the regimes in Germany, Austria, Switzerland, the United Kingdom and the US, puts forward proposals for tax reform in Germany.
Furthermore, at the IFA congress, Prof. Dr. Dr. h.c. Wolfgang Schön was appointed Honorary Member of IFA in special recognition of his achievements and contributions to the organization. Thus he is the 23rd honorary member of IFA and the only honorary member from Germany. IFA President Poros Kaka handed him over the official membership certificate in Rio de Janeiro, Brazil, on August 30, 2017.
The International Fiscal Organisation (IFA) is a non-governmental international organisation dealing with fiscal matters. Its headquarters are in Rotterdam, Netherlands. IFA currently has more than 12500 members from 116 countries. In 70 countries IFA members have established IFA Branches.
Picture 1: Dr. Carsten Hohmann
Picture 2: Wolfgang Schön and IFA President Porus F. Kaka.
September 2017