Rules and Conditions

  • The Prize for the ‘best paper’ will be awarded once per calendar year.
  • The Prize will be awarded to the student, in his/her third year, who in the view of the University has presented the best paper on VAT/GST.
  • The paper should be a thesis subject or a paper of at least 10 000 words on a subject which, in the view of the University, is intellectually challenging and directly related to the enhancement of the study of VAT/GST. The paper should be in English.
  • The nomination for ‘best paper’ from each University will be determined under the sole responsibility of the Universities. The IVA will not partake in the University’s decision as to the ‘best paper’.
  • All nominations from Universities etc should be addressed to the attention of the Board of the IVA at and sent not later than the end of July.
  • The paper must be presented in the academic year September (N-1) to June in year N
  • If the IVA receives more than one application for the Prize, in any one year, the Board of the IVA, together with the Scientific Committee of the IVA, will make the final decision, in their absolute discretion, as to which student the Prize will be awarded.
  • The IVA Prize will be awarded at the IVA’s Autumn conferences in year N.
  • The IVA will have the right to publish on its website the winning ‘best paper’ and the student’s name and his/her picture. The University will ensure that the IVA obtains the rights to publish the paper and the student’s name on its site. Such rights will not be exclusive.

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.