Mitchell B. Carroll Award 1992



Prize for dissertation The allocation of profits to permanent establishments, IBFD, 1991. In order to encourage scientific work, the IFA has instituted a Prize as a tribute to its first Honorary President, Mitchell B. Carroll. This Prize is awarded for a work dealing with international fiscal questions, comparative fiscal law or local fiscal law with the emphasis on the relationships with the fiscal law of foreign jurisdictions. Competition for the Prize is open to lawyers, accountants and economists. There is an age limit of 35.
Granting OrganisationsInternational Fiscal Association