Tuesday, 29 August 2017
14:30 – 16:00
Info
Venue: Windsor Convention & Expo Center
Price: Included in fee
The YIN Seminar will be divided in two segments. In the first segment, the winner of the Mitchell B. Carroll Prize will present his/her winning thesis.
Then the winner of the Maurice Lauré Prize will present his/her winning thesis. Finally, the winner of the IFA President YIN Scientific Award will present his/her article. Each presenter will answer questions from the audience.
The second part will be a moot court session. The Judge will preside over a hypothetical tax case to be argued by young tax academics or professionals, with one side representing the tax authorities and the other side representing the taxpayer.
After the arguments have been put forward, the acting tax judge will render his or her verdict on the tax case.
The fact pattern for the case, the legal issues involved and the summary of the parties' arguments will be made available to the delegates before the start of the seminar.