Observatorio Iberoamericano de Tributación Internacional

Tax Moot Court

The Iberoamerican Tax Moot Court (ITMC) is an invigorating competition that challenges participants to navigate the complexities of international taxation, through the simulation of a court proceeding. Nestled within the OITI’s annual gatherings, the ITMC invites teams to engage critically with pressing taxation issues, offering a platform for innovative solution-building. This event not only fosters academic rigor and practical skill development, but also cultivates a vibrant community dedicated to advancing the debate on global tax challenges.

Tax Moot Court

The ITMC is a unique opportunity for students to immerse in real-world tax law scenarios, enhancing their learning and contributing to a broader understanding of international taxation.

The invitation to participate is open to universities or institutions. The teams must consist of 2 to 4 students under 28 years old, who are either currently enrolled in an academic program or working on their thesis for a degree.

Previous Editions

Since its inception in 2012, the ITMC has proudly held uninterrupted editions, drawing participation from universities across Europe and the Americas.