Dr. Marta Castelon, a former research associate at the Max Planck Institute for Tax Law and Public Finance, was honoured with a prize for her PhD thesis "International taxation of income from services under double tax conventions - Historical origins, current practice and policy considerations" by the DWS Institute.

In her dissertation Dr. Marta Castelon analyses the international taxation of services under double tax conventions from a legal history, a legal comparative and a legal policy perspective. The work was supervised by Professor Wolfgang Schön, a director at the Max Planck Institute for Tax Law and Public Finance, alongside Professor Luís Eduardo Schoueri from the University of São Paulo in Brazil.

The jury of the DWS Institute (Deutsches wissenschaftliches Institut der Steuerberater e.V./German Scientific Institute of Tax Consultants) selected Marta Castelon's work because she critically deals with the treaty practice and jurisdiction of both industrialised countries and emerging economies, thus giving an overview of the opportunities and risks related to the taxation of income from the export of services to different countries. The jury attested Castelon's research thesis as having great practical relevance for tax consultants, the tax authorities, the judiciary and all legal practitioners.

The prize, which is endowed with 3,000 euros, is awarded annually by the DWS Institute to young researchers for their degree theses in the areas of tax law, business taxation or finance.

In June 2017, Dr. Marta Castelon also received the Prize of the Munich University Society for her dissertation.
 

December 2017