2nd Tax Moot Court Held organized by CATRC


Central Asian Tax Research Center (CATRC) held already the 2nd Tax Moot Court competition among KIMEP University students on May 7, 2012.

This event was aimed to provide the students of course Tax Law in Republic of Kazakhstan to experience a court process, where they had to develop and debate their arguments from the side of tax administration as well as from the side of taxpayer. Participants were divided into two groups to debate the real case recently decided by the Supreme Court. The case dealt with allocation of head-office expenses to permanent establishment of a non-resident enterprise. “I was pleased that we managed to organize the second Tax Moot Court,” said Tomas Balco, Associate Professor at School of Law at KIMEP University and Director of CATRC. “It is an important opportunity for students to start exploring real cases and also thinking of creating arguments from both sides of the table.”

Dr. Balco hopes the Tax Moot Court competition will become a tradition and continue to be held annually. In the future CATRC plans to invite also students from other universities.

“It was great practical exercise for the students, where they could see, how tax law works in the defense of position of both company and tax administration,” Vladimir Tyutyuryukov, CATRC Deputy.

The judge committee consisted of Tomas Balco, Vladimir Tyutyuryukov, and two CATRC researchers, Liliya Kalbayeva and Meruyert Assilova. Participants left positive feedback on the work of the management team and said the organization of the event was on a very high level.

“We had really hot debates,” said Samrat Aikenov, KIMEP graduate student. “Both sides had been holding their opinion until the end.”
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