Team representing UC3M won the IV Iberoamerican Tax Moot Court Competition

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The Carlos III University team has won the IV Iberoamerican Tax Moot Court Competition organized by Observatorio Iberoamericano de Tributación Internacional (OITI) that took place in Externado University in Bogotá (Colombia) October 20th-21st 2015.

This competition gathers teams from different Iberoamerican Universities. The Carlos III team pleaded on semifinals against Universidad Autónoma de México – Instituto Tecnológico Autónomo de México (UNAM-ITAM). In the final round, speakers Gabriela Machetti (LLM on Attorney Practice) and Álvaro Moreno-Luengo (double degree on Law and Politics) triumphed over the Instituto Brasileiro de Direito Tributario (IBDT, Sao Paulo, Brazil) team. Gabriela also won the prize for the competitions’ best speaker. Alongside the mentioned teams, University Externado (Colombia), University of Los Andes (Colombia), Sao Paulo University (Brazil) and the Public University of Navarre (Spain) were represented in the competition, thus 7 was the total number of participating Universities.

The other team members of Carlos III team were Mónica Sevilla (double degree in law and economics), Raquel Cuesta (LLM on Attorney Practice) and José Luís Ruiz (LLM on Attorney Practice). PhD Candidates Eva Escribano, Aitor Navarro and José Carlos Pedrosa, members of the Carlos III University Tax Law Department, were responsible for coaching the team.

The competition consists on a written defense of an international tax law case, both from the perspective of the taxpayer and the tax administration, and its oral defense. The written part takes place from the day the case is released to the delivery of the written memoranda to the organization. In the oral phase, that took place in Externado University, each team had to, at least once, defend each position –taxpayer and tax administration- on different trials. For the final round, teams just got one day to prepare the defense of a nuanced case, with new facts introduced by the organization. The competition was held entirely in English.

The Carlos III University team would like to show its deepest gratitude to the institutions that made possible its participation in this competition and also in the Tax Moot Court organized by the KU Leuven University (Belgium), i.e. the Carlos III University Decanato de Ciencias Sociales y Jurídicas and Vicerrectorado de Estudiantes, alongside the PwC Chair on International Taxation holded by Prof. Dr. Juan Zornoza. Thanks to their support, the University will participate for the sixth time in a row in Moots related to international taxation, a field of knowledge whose attractiveness from a professional point of view is constantly growing.

The competition consists on a written defense of an international tax law case, both from the perspective of the taxpayer and the tax administration, and its oral defense. The written part takes place from the day the case is released to the delivery of the written memoranda to the organization. In the oral phase, that took place in Externado University, each team had to, at least once, defend each position –taxpayer and tax administration- on different trials. For the final round, teams just got one day to prepare the defense of a nuanced case, with new facts introduced by the organization. The competition was held entirely in English.

 

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