Tax Moot Court Applicant

(2025)

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LEHARDY_65012300_PICCI_35712300_2025.pdf
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Abstract
In the framework of this Tax Moot Court, we have been granted the honor to write a whole memorandum and to uphold it in court on the applicant's side. This whole experience allowed us to deepen our knowledge of international tax law principles, going from the notion of tax residence to permanent establishment not forgetting that beyond putting our legal arguments in writing, we have had the privilege of pleading against law students from KUL.