The first IBFD Tax Day was instructive and entertaining. The day was designed to appeal, in particular, to students of international tax law and young professionals in the field, but attendance was open to all those who were interested. The main event of the day was a moot court heard before a distinguished panel of judges - Arijit Pasayat (India, Supreme Court), Philippe Martin (France, Supreme Court) and John Avery Jones (UK Special Commissioner).

 Left to right: John Avery Jones; Philippe Martin; Han Kogels; Arijit Pasayat

Two teams of IBFD research staff members plead in a dispute between two states concerning the interaction between treaties and domestic law, the scope of the royalties article in treaties and timing issues. In real life a court decision is not always the end of the matter, so after the court handed down its judgment the representatives of the two states were called upon to tell the assembled audience how their state planned to proceed.

Click here to read a summary of IBFD Tax Day.