MPI TAX

Recognition from the field for Savvas Kostikidis

Recognition from the field for Savvas Kostikidis

Dr. Savvas Kostikidis has been awarded the Science Prize of the Munich Chamber of Tax Consultants (StBK) 2024 for his dissertation 'Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law'.

v. l. Günter Helmhagen, erster Vizepräsident u. Schatzmeister StBK München, Dr.  Savvas Kostikidis © Steuerberaterkammer München | Ulrich Mayer

The prize is intended to recognise outstanding academic achievements by young academics that serve to link science and practice in the fields of tax law, business taxation, business administration and commercial law.

It was presented to Kostikidis on 25 October 2024 in Munich by Günter Helmhagen, First Vice President and Treasurer of the StBK Munich. The challenges posed by the topic of the dissertation for the work of tax consultants and the relevance of the book for overcoming them were then debated in a panel discussion.

Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law is a pioneering work scrutinizing the content of the substance requirement in double tax convention residence rules, transfer pricing rules, anti-abuse rules in tax treaties, and controlled foreign corporation rules in the context of international and EU tax law and unravelling the complex relationship between the substance requirements in these four sets of legal rules.

Savvas Kostikidis joined the Max Planck Institute for Tax Law and Public Finance in 2019, where he completed his doctorate in the Department of Corporate and Tax Law. He has been working in the Bavarian tax administration since 2023.

Photo: Günter Helmhagen, Vice President and Treasurer of the StBK Munich and Dr. Savvas Kostikidis © Steuerberaterkammer München | Ulrich Mayer

October 2024