Starting the Review was a risky venture. After all, we needed to be sure that the students of the Master 221 would be up to the challenge of producing scholarly articles which could be relied upon and offer useful analysis on the latest developments in Tax law. While we are aware that this level of excellence can be expected from the students of the Master 221, it is nonetheless expecting a lot that they will be able to produce pieces of work that master this complex area of law so early in their careers.

In order to ensure the smooth running of the Corporate Tax Review we have introduced several precautionary measures to provide support to the students. Firstly, each student is allocated a lecturer as a “coach”. Secondly, after all the articles have been completed a scientific committee select the best 10 articles to be published in the Review.

The Review was established with this approach of collaboration between the lecturers and the students. While the students contributions form an important part of the Review it is not simple a student review. The project has contributors from an array of different backgrounds; tax lawyers, tax directors and professors also publish articles in the Review. Consequently, the Review provides a complete spectrum of opinions on domestic and international tax law.

Thibaut Massart
Review Director

The Corporate Tax Law Review at Dauphine is released every quarter and also publishes special conference editions.