Presents Chapter Award.

• Position: EMEA CHAPTER

For the twelfth consecutive year, TEI's EMEA Chapter presented an award at the August graduation ceremony of the International Tax Center at Leiden University. The awardee this year was Zahra Abdullah of Indonesia.

The award presentation was part of the graduation ceremonies that took place on August 25,2017, in the Great Auditorium of the university's Academy Building in the historic center of Leiden, In the Netherlands. The ceremonies also included the Maarten J. Ellis Graduation Lecture, presented this year by Professor Philip Baker on "Transparency, Privacy, and Exchange of Information."

The president of the EMEA Chapter, Anna Theeuwes, presented the award to Abdullah, who was selected on the basis of her paper, "Improving the Effectiveness of the International Advance Pricing Agreement Process." The paper analyzes the APA programs in five countries, focusing on the features in any particular country that could contribute to a taxpayer's willingness to initiate an APA. The paper also discusses BEPS Action 14, including its minimum standards and best practices aimed at effectively resolving tax treaty disputes under a mutual agreement procedure (MAP). The paper concludes with her thoughts about factors that may help to improve the international APA procedure, incorporating cooperative compliance and trust among taxpayers and competent authorities to achieve accessibility, transparency, reliability, and efficiency of the program in bilateral and...