The NUALS Moot – IInd Edition [Cash Prizes Rs 1L]: Regsiter by Sep 30

About NUALS

The National University of Advanced Legal Studies / NLU Kochi is a public law school and a National Law University located in Kochi, India. It is the first and only National Law University in the State of Kerala and is one of the 26 NLUs in India.

About the Event

The NUALS Moot Court Society (MCS), recognised for organising the prestigious NUALS International Maritime Law Arbitration Competition (NIMLAC) and the NUALS Moot 2025 (TNM), brings together practitioners and academicians specialising in international taxation and corporate law. The Society has distinguished itself through exceptional performances in international and national moot court competitions and is renowned for its warm hospitality in hosting competitions. The problem is drafted by Mr. Hardeep Singh Chawla, a tax counsel, specialising in international and domestic tax law, with particular expertise in complex tax disputes and cross-border structuring

The National University of Advanced Legal Studies (NUALS) announces The NUALS Moot – IInd Edition, a national-level competition addressing critical questions at the intersection of international taxation and corporate law. The competition, guided by the maxim La Giustizia Divina Vi Appare– “Where the divine justice appears,” features an expertly crafted problem focusing on bilateral negotiation and tax implications. The problem is drafted by Mr. Hardeep Singh Chawla, a tax counsel, specialising in international and domestic tax law, with particular expertise in complex tax disputes and cross-border structuring.

Theme

The world of international taxation is a battlefield where sovereign nations wage silent wars over revenue and where multinational corporations dance between jurisdictions. In boardrooms in Delaware, courtrooms in Mumbai, and treaty negotiation halls in Geneva, the age-old question persists: who has the right to tax what, when, and how much? For this edition, we draw inspiration from Dante’s immortal journey. Not merely as a literary device, but as a mirror to our modern tax predicament. Like Dante, who found himself lost in a dark forest, international taxation today wanders through its own maze of competing claims, treaty interpretations, and evolving economic realities.

The proposition examines contemporary issues in international taxation and aircraft leasing, focusing on whether a cross-border leasing structure constitutes a legitimate commercial arrangement or a treaty-shopping device. It delves into Double Taxation Avoidance Agreements, the Principal Purpose Test under the MLI, and the classification of lease income as royalty, interest, or business profits. Participants must navigate the intersection of domestic tax law and treaty obligations, testing their grasp of global tax norms and dispute resolution.

Eligibility

• Open to students enrolled in a full-time 5-year or 3-year law course.
• International teams may participate with permission of the Moot Court Society.
• Team composition: 2-5 members.
• Maximum 32 teams accepted (first-come, first-served)
• Maximum two teams per institution

Registration Fees

• INR 3,500 per team
• Additional INR 4,000 for the teams qualifying for the offline rounds..

Prizes

• Winner: ₹50,000
• Runners-Up: ₹25,000
• Best Memorial: ₹15,000
• Best Speaker (Prelims): ₹5,000
• Best Speaker (Finals): ₹5,000

Important Dates

• Proposition release and Commencement of Team Registration – 19th September
• Deadline for Clarifications – 24th September
• Release of Clarifications – 27th September
• Team Registration Deadline – 30th September
• Deadline for Submission of Memorial – 14th October
• Inauguration ceremony and orientation (Online) – 17th October
• Preliminary round and Quarter Finals (Online) – 18th and 19th October
• Semi-Final, Final Rounds and Valedictory Ceremony (Offline) – 25 October

Registration Process

Team Registration is final only after the payment of the registration fees and after entering the requisite team details. The slots are filled on a first-come, first-served basis.

Final Registration:

• Complete by September 30^th, 2025 (11:59 PM IST)
• Link: Team Registration – NUALS MCS

Contact

• Secretary: Alina Sujith (+91 70340 12345)
• Joint Secretary: Aadia Nair (+91 99952 29094)
• Program Coordinator: Bliss Joseph Saigi (+91 91885 92055)
• Participant Committee Heads: Sree Hamsini Bala Murugan (+91 82486 23455), Malavika Manoj (+91 89218 94507)

All brochures are here.