Postgraduate tax students reach the finals in an IBFD Global Tax Essay Competition

A team of four postgraduate tax students comprising Imran Daniels, Michael Dewar, Rui Carvalho and Waleed Sahabodien participated in a new project which forms part of the Global Tax Treaty Commentaries (GTTC) of the International Bureau for Fiscal Documentation (IBFD). The aim of the research project, “The Role of Foreign Court Decisions towards Global Convergence in the Interpretation of Tax Treaties”, is to advance research in the area of treaty interpretation answering one specific question: 

Is there evidence of increasing harmonisation in the interpretation of tax treaties in courts through their reference to foreign court decisions? 

The research paper produced by the team, coached by A/Prof Craig West, has been selected as one of two finalists in a competition spanning 25 universities across the world.  

The outcome will be decided in a conference in Amsterdam on 5 May 2017.