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VanStrien_87931500_Ravet_58511200_Hellebuyck_14881200_VanOldeneel_43341500_2017.pdf
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Abstract
This thesis is written in accordance with the International and European Tax Moot Court Competition, organized by the Institute of Tax Law of KULeuven. The growing importance of cross-border tax issues under International and European tax law drives this outstanding initiative. The main goal of this competition was to confront students from all around the globe with specific international tax issues and to sharpen their skills of oral presentation and written argumentation in an international and competitive environment.