International and European Tax Moot Court Competition 2018-2019

This thesis takes place in accordance with the International and European Tax Moot Court, organised by KULeuven and the IBFD. It consists of two parts: the memorandum of the Defendant and a written version of the oral pleadings of the Defendant. The growing importance of cross-border tax issues under international and European tax law drives this formidable initiative. The main objective of this moot court competition was to confront law students from all around the world with specific international tax issues and to sharpen their skills of oral presentation and written argumentation in an international and highly competitive environment.