What is the format of the Prix Lehérissel-Dibout du Meilleur Étudiant Fiscaliste 2026?

The competition is structured as a moot court, where college-level participants argue complex tax cases.

What level of education is required for participation?

The competition is open to college-level students.

Prix Lehérissel‑Dibout du Meilleur Étudiant Fiscaliste 2026

Jun 15–15, 2026Paris, FranceIn-person

ConcludedRegistration closed

The Prix Lehérissel-Dibout du Meilleur Étudiant Fiscaliste 2026 is an academic competition held in Paris, FRA, designed to identify and celebrate the most promising student tax specialists. This event challenges college-level participants to demonstrate their expertise and analytical skills in a professional setting, focusing on advanced topics in taxation. Organized as a moot court competition, the Prix Lehérissel-Dibout provides a unique platform for students to engage with complex tax cases, hone their argumentation skills, and present their legal reasoning before a panel of experts. It serves as a significant opportunity for aspiring tax professionals to gain practical experience and recognition within the field.

Country perspectives

Where the most-relevant 3 countries stand on the dominant committee topic. Click through for the full country profile.

France

Host nation and a key player in European tax policy discussions.

Role in topic

As the host country, FRA provides the legal and academic environment for this competition. Its tax system, influenced by both national legislation and European Union directives, often presents complex scenarios that could be relevant to the competition's cases. FRA is also a significant contributor to international tax agreements and discussions.

United States

Major global economic power with a complex and influential tax system.

Role in topic

The USA's tax policies, particularly regarding corporate taxation and international transactions, have a profound impact globally. Understanding the USA's approach to issues like Double Taxation Avoidance Agreement (DTAA) and its stance on tax havens could be crucial for participants analyzing international tax cases.

China

Emerging economic giant with evolving tax regulations and international tax implications.

Role in topic

CHN's rapidly developing economy and its increasing integration into global trade mean its tax policies are becoming more relevant internationally. Participants might encounter cases involving CHN's tax treaties or its approach to foreign investment and taxation, requiring an understanding of its unique economic context.

Topics & background

The history behind each committee topic and the states that shape it.

International Taxation in an Era of Digitalization and Base Erosion

Modern international tax cooperation traces back to the 1920s, when the League of Nations laid the foundations for bilateral tax treaties to prevent double taxation of cross-border income. For most of the twentieth century, the resulting OECD-led framework allocated taxing rights based on physical presence: source countries taxed business profits attributable to a permanent establishment, while residence countries taxed worldwide income with credits for foreign tax paid. This architecture proved durable for trade in goods but came under increasing strain as multinational enterprises shifted intangible assets, financing, and intra-group services to low-tax jurisdictions, eroding domestic tax bases. The 2008 financial crisis and successive leaks (LuxLeaks, the Panama Papers, the Paradise Papers) sharpened political pressure for reform. The OECD/G20 Base Erosion and Profit Shifting (BEPS) project, launched in 2013, produced 15 action items addressing treaty abuse, transfer pricing, hybrid mismatches, and country-by-country reporting. Recognising that BEPS 1.0 did not resolve the taxation of highly digitalised businesses, the Inclusive Framework — now comprising over 140 jurisdictions — agreed in October 2021 on a Two-Pillar Solution: Pillar One reallocates a portion of the largest multinationals' residual profits to market jurisdictions, while Pillar Two introduces a 15% global minimum corporate tax through the GloBE rules. Implementation has been uneven. Pillar Two entered into force in the European Union, the United Kingdom, Japan, South Korea, and several other jurisdictions in 2024, but Pillar One's Multilateral Convention remains unsigned amid disagreements over scope and the fate of unilateral digital services taxes. In parallel, the UN General Assembly in 2023 mandated negotiations on a Framework Convention on International Tax Cooperation, reflecting demands from developing countries — led by the African Group — for a more inclusive forum than the OECD. The competition between these tracks, combined with the second Trump administration's January 2025 withdrawal of US support for the OECD global tax deal, has reopened fundamental questions about sovereignty, tax competition, and the equitable allocation of taxing rights.

Key players