Access here the case for the 2023 Iberoamerican Tax Moot Court

Access here the clarifications for the case

Dear colleagues,

The Iberoamerican Observatory of International Taxation (OITI) is organizing the Thirteenth Edition of the Iberoamerican Tax Moot Court (ITMC), which will take place in Bogota, Colombia, next fall.

The invitation to participate is open to Universities or institutions. The participating teams must consist of 2 to 4 students under 28 years of age, who are taking an academic program at the university or institution they represent, or developing their thesis to obtain the respective degree.

The ITMC aims to challenge young students/tax professionals to engage in academic discussions regarding international taxation. The case that will be discussed will be published on April 3rd.

This year the competition will have two phases: the written rounds, and the final oral rounds in Bogota.

In the links bellow you will find:

Should you require any additional information, do not hesitate to contact us at

We look forward to seeing you next fall.