This annual award promotes and celebrates scientific research of the highest standards.
An international jury judges the submitted publications and selects the work that makes the most outstanding contribution to the development of international tax law.
Included in the shortlisted papers is Collier, R., Dykes, I., On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines, published by IBFD in Bulletin for International Taxation, Volume 76, no. 1.
