8th IBFD Frans Vanistendael Award goes to Prof. Andrés Báez Moreno
The IBFD Frans Vanistendael Award for International Tax Law was established to promote worldwide excellence in research on international tax law.
Professor Andrés Báez Moreno is the winner of the 8th IBFD Frans Vanistendael Award, for his article titled “Because Not Always B Comes After A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services”, published by IBFD in World Tax Journal, Volume 13, no. 4.
Andrés Báez Moreno is an associate professor of tax law at the Universidad Carlos III de Madrid (Spain) and an independent tax consultant, and lawyer at the Madrid Bar. He has worked on domestic, international and EU tax issues as a teacher, author and consultant for over 20 years.