米国IFA支部が，学生応募論文を募集していた

これである。

The International Fiscal Association is sponsoring the 2017 International Tax Student Writing Competition:

Subject:  Any topic relating to U.S. taxation of income from international activities, including taxation under U.S. tax treaties.

• Open to:  All students during the 2016-17 academic year pursuing a graduate degree. Any appropriate papers written in fall 2016 or spring and summer 2017.
• Submission Deadline:  September 30, 2017.
• Prize:  $2,000 cash, plus expenses-paid invitation to the IFA USA Branch Annual Meeting in February 2018.

Here are the recent winners:

• 2016:  Amanda Kazacos (LL.M. 2016, NYU), BEPS Action 6: The Principle Purpose Test Revisited & Amanda M. Leon (J.D. 2016, University of Virginia), If the Commission “LOBs” a pitch to the ECJ, will it strike out again? Reconsidering European Court of Justice Jurisprudence Regarding Limitation on Benefits Clauses in Bilateral Tax Treaties and Why the United States Should Care.
• 2015:  Sienna Carly White (J.D. 2015, Notre Dame), Cost Sharing Agreements & the Arm’s Length Standard: A Matter of Statutory Interpretation?, 19 Fla. Tax Rev. 191 (2016).
• 2014:  Mateusz M. Krauze (LL.M. 2014, Harvard), Impact of Cloud Computing on Permanent Establishments under the OECD Model Tax Convention, 44 TM Int'l J. 44 (2015).
• 2013:  Benjamin B. Vick (J.D. 2013, Boston University), Related-Party Transfers of Intangibles: Standards and Recommendations for Combating International Transfer Pricing Abuses, 43 TM Int'l J.  207 (2014).
• 2012:  Assaf Prussak (S.J.D. Candidate, Michigan), The Income of the 21st Century: Online Advertising as a Case Study for The Implications of Technology for Source-Based Taxation, 16 Tul. J. Tech. & Intell. Prop. (2013).
• 2011:  Bradford Craig (J.D. 2012, Temple), Congress, Have a Heart: Practical Solutions to Punitive Measures Plaguing the Heart Act’s Expatriate Inheritance Tax, 26 Temp. Int'l & Comp. L.J. 69 (2012).
• 2010:  Kevin L. Preslan (J.D. 2011, Cleveland State), Turnabout is Fair Play: The U.S. Response to Mexico’s Request for Bank Account Information, 1 Global Bus. L. Rev. 203 (2011).
• 2009:  Samuel J. Lee (LL.M. 2009, Boston University), A Recommendation, in Light of the Current Economy, for Revising the Way § 304 Applies to International Transactions, 38 Tax Mgmt. Int'l J. 500 (Aug. 2009). 
• 2008:  Jason Sullivan (LL.M. 2008, Florida), Debt-Equity Hybrid Instruments in a Cross-Border Setting: A Focus on the U.S. Foreign Tax Credit, 53 Tax Notes Int'l 817 (Mar. 2, 2009).