International and European Tax Moot Court 2019-2020

Details

Supervisors

Traversa, Edoardo

Faculty

Faculté de droit et de criminologie

Degree label

Master [120] en droit

Abstract

Memorandum of Defendant: In this case, the Defendant sustains the legality of its tax audit on the grounds that: a) All the payments indirectly made to Mr. Works and Ms. Millennium during the fiscal year 2022 should have been subject to a withholding tax since they must be considered as employment earning. The claim of the Applicant assessing that the payments are not subject to any Withholding tax in Terrabrake should be rejected. b) In the event the Court finds that CML is not the employer of Mr. Works and Ms. Millennium, the payments indirectly made to them should have been subject to a withholding tax since they are to be qualified as fees for technical services. c) All the residual payments regarding the intangible assets made to ST should have been subject to a withholding tax since they have to be qualified as royalties. d) The residual payments made to MH are taxable since they must be considered as fees for technical services.