Adolfo Martín Jiménez wins the seventh IBFD Frans Vanistendael

IBFD is pleased to announce that Adolfo Martín Jiménez (Spain) is the winner of the 7th IBFD Frans Vanistendael Award for his article entitled “Value creation: a trend-setting light for the interpretation of tax treaties?”, published by IBFD in Bulletin for International Taxation 4/5 – 2020.

AMSTERDAM, May 10, 2021 (GLOBE NEWSWIRE) – Based on a comprehensive theoretical and practical study of value creation in the BEPS context, the article questions the validity of value creation for the interpretation of tax treaties.

The arguments contained in the article bring the final word to a very controversial page in the recent phase of development in international tax law. This article is intended as an important frame of reference for administrative and judicial practice to determine the implications for the future of international tax law. It is a significant scholarship that, in the opinion of the jury, has undoubtedly earned the 7th Frans Vanistendael Award.

Adolfo Martín Jiménez is Full Professor of Tax Law at the University of Cádiz (Spain) and an independent tax advisor. He has worked as a teacher, author and consultant on international and EU tax issues for over 20 years. He is also President of the European Association of Tax Law Professors (

A video of the award ceremony with Prof. Frans Vanistendael, Prof. Pasquale Pistone and the award winner Adolfo Martín Jiménez can be found at -IBFD-Frans-Vanistendael-Preis -go-Prof-Adolfo-Mart-n-Jim-nez-0.

IBFD welcomes applications for the 8th IBFD Frans Vanistendael Award by December 31, 2021 at [email protected]. All articles, book chapters and books on international (including European) tax law published in 2021 are eligible. The 8th Frans Vanistendael Award will be presented in May 2022 at the IBFD headquarters in Amsterdam.

For more information, please contact Phil Windus, Senior Marketing Coordinator, at [email protected].

About the 7th Frans Vanistendael Award
The IBFD Frans Vanistendael Award for International Tax Law was created to promote worldwide excellence in research into international tax law.

The jury for the 7th Frans Vanistendael Award consisted of Cécile Brokelind, Tsilly Dagan, Rick Krever, Jörg Manfred Mössner, Pasquale Pistone (chairman), Jennifer Roeleveld, Luis Schoueri and Dikshit Sengupta.

The previous winners of the Frans Vanistendael Award are John Avery Jones with Jürgen Lüdicke, Wolfgang Schön, Romero Tavares, Tsilly Dagan, Aitor Navarro and Brian Arnold.

About IBFD
IBFD is a leading international provider of cross-border tax expertise with years of experience in supporting tax research and academic activities. As an independent foundation, IBFD uses its global network of tax professionals and knowledge center to serve Fortune 500 companies, governments, international consulting firms and tax advisors.

A photo accompanying this announcement is available at