Dr. Marta Castelon Awarded Prize of the Munich University Society

The prize was awarded by the Chairmen of the Munich University Society, Prof. Dr. Dr. Peter Höppe (right) and Prof. Dr. Bernd Huber (left), President of the LMU, at the 545th anniversary celebration of the LMU, on June 23, 2017. Photo: Münchner Universitätsgesellschaft

Dr. Marta Castelon, former Research Associate at the Max Planck Institute for Tax Law and Public Finance, was honored with a prize for her PhD thesis entitled "International taxation of income under services under double tax conventions - Historical origins, current practice and policy considerations" by the Munich University Society (Münchner Universitätsgesellschaft).

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, 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.

Professor Schön states in the dissertation’s examination report that Marta Castelon has almost elaborated “a textbook of international tax law, not only picturing the treaty landscape in a differentiated way, but also dealing with a great extent of significant jurisprudence”. Professor Schoueri appreciates the work as “profound research”, that is captivating not only due to the knowledge of various languages, but also the evaluation of original sources, especially from the former individual German states.

The Gesellschaft von Freunden und Förderern of the Ludwig-Maximilians-University Munich (Munich University Society) annually awards a prize of 30,000 euros to young academics for their outstanding habilitation and doctoral theses, intended to provide an incentive for the researchers to intensify their scientific work. Dr. Marta Castelon is one of six recipients of the doctoral thesis award in 2017. Furthermore, this year two habilitation theses have been honored.

July 2017