International and European Tax Moot Court 2019-2020 : the "Coolest" Case

Details

Supervisors

Traversa, Edoardo

Faculty

Faculté de droit et de criminologie

Degree label

Master [120] en droit

Abstract

- Memorandum of Applicant -Representing The Coolest ML. In this memorandum, we demonstrate that nor The Coolest ML, nor Steve and Jennifer (temporary employees of Manyhands) were subject to any withholding tax in Mellowland, for the following reasons: 1) The Coolest Units Cost-Sharing Agreement is a legal arrangement. 2) The beneficial owner to be taxed is Slime Tech which resides in Holdingland. 3) The Cost-Sharing-Agreement has not for objective to transfer profit to a tax haven. 4) Steve Works and Jennifer Millennium are tax residents of respectively Cakeland and Pizzaland. 5) There is no withholding tax on any Royalties paid by The Coolest ML. 6) There is no withholding tax on any Fees for Technical Services paid by The Coolest ML 7) Art. 15 OECD Model Convention applies and prevents the taxation at source.