Dr John F. Avery Jones and Professor Dr Jürgen Lüdicke awarded international tax law prize by IBFD

 In IBFD, PricewaterhouseCoopers, Pump Court Tax Chambers, PwC

The IBFD has announced that Dr John F. Avery Jones and Professor Dr Jürgen Lüdicke, with their publication “The Origins of Article 5(5) and 5(6) of the OECD Model”, are the first ever winners of the IBFD Frans Vanistendael Award for International Tax Law.

The award is intended to promote worldwide excellence in research on international tax law. It was introduced in 2015 and is named after IBFD’s previous Academic Chairman, Prof. Dr Frans Vanistendael.

Based on its originality, lasting impact, innovative content and outstanding research, an international jury, chaired by IBFD Board Member Professor Dr Pasquale Pistone, chose the article “The Origins of Article 5(5) and 5(6) of the OECD Model” as this year’s winner.

Professor Dr Pasquale Pistone commented: “I am extremely glad that the first edition of the Frans Vanistendael award goes to two distinguished scholars, who have joined forces to write an outstanding article made to last.”

In the article, the British Dr John F. Avery Jones and the German Professor Dr Jürgen Lüdicke take a close look at the realization of the permanent establishment article, which was published by the OEEC Working Party. One of the conclusions is that both the United Kingdom and Germany as OEEC working party members never appreciated the differences in their respective laws of agency, which has led to an unsatisfactory result, caused by the two legal systems approaching article 5(5) of the current OECD Model in different ways and the exceptions in article 5(6) having different effects in each system.

The article falls in the category of “historical tax treaty topic”. Tax history is one of Dr John F. Avery Jones’ main areas of interest. Whilst long retired, at the age of 75 he is still engaged in resolving tax disputes. Dr John F. Avery Jones found a co-writer in Professor Dr Jürgen Lüdicke, partner at PricewaterhouseCoopers (PwC) in Hamburg, whose main fields of expertise are European and international tax law and German corporate tax law.

John Avery Jones is a barrister at Pump Court Tax Chambers in London. He has sat as a Judge in the (UK) Tax Tribunals for over 20 years – the latter 10 years on a full time basis. Over that time he has encountered and decided every conceivable tax dispute from small personal tax cases to the largest corporate tax disputes. His career history is summarised below:

2009 – 2011 – Judge of the Upper Tribunal (Tax and Chancery Chamber)

2002-2009 – Special Commissioner of Income Tax

2002-2009 – Chairman, VAT and Duties Tribunals

1991-2001 – Deputy Special Commissioner of Income Tax

1985 – 2001 Senior Partner, Speechley Bircham, Solicitors

1970-1985 – Partner, Bircham & Co

1966 – Admitted as Solicitor

Professor Dr Jürgen Lüdicke is a partner at PricewaterhouseCoopers (PwC) in Hamburg. He also holds a part-time chair in international tax law at the University of Hamburg’s International Tax Institute. His main fields of expertise are European and international tax law and German corporate tax law.

He chairs PwC Germany’s national tax office, its external scientific advisory board and the technical committee of PwC’s EU Direct Tax Group, a pan-european network of EU tax law experts. He advises clients mainly in international tax planning and restructuring, EU tax law and tax litigation.

Prof. Dr Lüdicke is a member of numerous professional bodies, including IFA’s Permanent Scientific Committee, the board of the German Branch of IFA and two international committees of the Bundessteuerberaterkammer (German Federal Chamber of Tax Advisors). He is a member of the International Tax Group and has frequently been ranked as one of Germany’s leading tax professionals.

Over the past twenty years, Prof. Dr Lüdicke has lectured on issues of corporate, European and international tax law at universities, non-profit organisations and numerous tax conferences, including at the annual IFA congress. He chairs the annual Hamburger Tagung zur Internationalen Besteuerung (in cooperation with the German branch of IFA).

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