Tax Day: Every year, IBFD organizes an event at which research staff members of the IBFD Knowledge Centre engage in a battle of wits.
Past events included moot courts, with juries made up of distinguished tax scholars and real supreme court judges and team negotiation exercises where two teams had to negotiate a tax treaty between a fictitious developed and a fictitious developing country. Below you can find a summary of the most recent tax day, as well as of previous editions.
Tax Day 2009 - The Pillecynski Case
The third IBFD Tax Day Moot Court took place on Friday 15 May 2009. The taxpayer was represented by Laura Pakarinen and Rene Offermanns, while Aiki Kuldkepp and Konstantin Lozev pleaded on behalf of the tax administration.
The Court Chamber consisted of:
- Prof. John F. Avery Jones - CBE Special Commissioner of Income Tax and Chairman of the VAT Tribunal, London; Visiting Professor of Tax Law, London School of Economics
- Patrick Ellingsworth - Former Head of Group Taxation, Shell International, Reno, USA
- Prof. Maria Soler Roch - Director of the Department of Tax Law at the University of Alicante
Tax Day 2009 Documents:
Tax Day 2008 - The Iced Cakes Case
On Thursday 24 April 2008, the second IBFD Tax Day Moot Court took place.
The Court Chamber consisted of:
- Patrick Ellingsworth - Head of Group Taxation, Shell International, London
- Prof. Dr Sven-Olof Lodin - Former Deputy Director General of the Industriförbundet; former IFA President
- Prof. Philippe Martin - Member of the Conseil d'Etat; Professor of International Tax Law, University Paris XII
The tax administration was represented by Carlos Gutierrez, Rene Offermanns and Andreas Perdelwitz. Roberto Bernales, Gordon Garrett and Belema Obuoforibo pleaded on behalf of the taxpayer.
Tax Day 2008 Documents:
Tax Day 2006 - The Appalaria/Pearonia Case
The first IBFD Tax Day was held on 7 July 2006 at the IBFD building, Amsterdam. The moot court hearing was held before a before distinguished panel of judges consisting of:
- Justice Arijit Pasayat - Supreme Court, India
- Philippe Martin - Supreme Court, France
- John Avery Jones - UK Special Commissioner
Tax Day 2006 Documents:
