The NUALS Moot 2026, Third Edition (International Taxation) [Hybrid, Kochi; Cash Prizes Worth Rs 1,00,000]

The Moot Court Society (MCS) of The National University of Advanced Legal Studies (NUALS), Kochi, invites team registrations for the third edition of The NUALS Moot (TNM), its annual flagship moot court competition on international taxation. The competition runs in a hybrid format: the Preliminary Rounds and Quarter-Finals are held online on 17 and 18 October 2026, and the Semi-Finals, Grand Final and Valedictory Ceremony are held in person at the NUALS campus in Kochi on 24 October 2026.

The previous edition, held in October 2025, drew teams from NLSIU Bangalore, NALSAR Hyderabad, NLIU Bhopal, NUJS Kolkata, RMLNLU Lucknow and other law schools, and its Grand Final was judged by sitting judges of the High Court of Kerala. The 2026 proposition has been drafted by Aditya Venugopalan, Senior Associate at Veritae Legal, Cochin.

NUALS, Kochi was established in 2005 by the Kerala State Legislature and is one of India's National Law Universities. Its Moot Court Society is the central body for all mooting activity at the University; besides The NUALS Moot, it organises the NUALS International Maritime Law Arbitration Competition (NIMLAC) and the University's Internal Moot Court Competition. The Faculty Co-ordinator of the Society is Dr. Sandeep Menon Nandakumar.

The proposition is set in the fictional state of Kerenia, where a cross-border investment has turned into a dispute at the intersection of tax treaty protection and anti-avoidance law. It raises questions of:

• tax treaty entitlement;
• the General Anti-Avoidance Rule (GAAR);
• grandfathering of investments;
• delegated legislation; and
• the limits of judicial anti-avoidance doctrine.

The proposition and the official rulebook are available in the organiser's Google Drive folder. The clarification window closed on 20 September and clarifications were due for release on 22 September.

• Open to students enrolled in a full-time three-year or five-year law course at the time of the competition.
• Teams from institutions outside India may take part only with the express permission of the MCS.
• Each institution may register a maximum of two teams, and every team must submit a bona fide certificate or No Objection Certificate (NOC) from its institution.
• A team has a minimum of two and a maximum of five members. Two members are designated Speakers; the others act as Researchers. Speakers may change between rounds, but a speaker is considered for Best Speaker only if they argue both the Appellant and Respondent sides in the Preliminary Rounds.
• Team composition cannot be changed after it is communicated to the MCS, except with its express permission in extenuating circumstances.

• Final team registration is through the official Google Form, open until 11:59 PM (IST) on 3 October 2026.
• The registration fee is Rs 4,000 per team and is non-refundable.
• Teams that qualify for the offline rounds pay a further Rs 5,000 per team, which covers accommodation for a three-member team; for larger teams the accommodation fee rises proportionately.
• The competition is capped at 32 teams, accepted on a first-come, first-served basis on completion of registration and fee payment. Once 32 teams are registered the portal closes, even before the deadline.
• Teams receive a confirmation email within 72 hours of payment. If it does not arrive, write to nualsmoot@nuals.ac.in. A unique Team Identifier is then allotted for all further communication.
• Any withdrawal must be emailed to nualsmoot@nuals.ac.in on or before 2 October; the fee is not refunded.

• Every team submits memorials for both the Appellant and the Respondent through a submission form emailed to registered teams, by 11:59 PM (IST) on 13 October 2026. Late submission costs 2 marks per hour, up to 20 marks per memorial.
• Memorials are submitted in both DOCX and PDF format on A4, in Times New Roman 12 point (footnotes 10 point), with 1.5 line spacing (single for footnotes) and 1-inch margins.
• The Arguments Advanced section may not exceed 8,000 words including footnotes.
• The cover is blue for the Appellant and red for the Respondent, and carries only the Team Identifier (with A or R), the cause title and the document title. Nothing may identify the team or its institution.
• Memorials are scored out of 100 per side. Verbatim quotation may not exceed 15 per cent of the memorial's word count.

• Preliminary Rounds (17 October) and Quarter-Finals (18 October) are held online on Google Meet. Each team argues twice in the Preliminary Rounds, once for each side.
• Teams are ranked on a weighted score of 70 per cent oral and 30 per cent memorial; the top eight advance to the Quarter-Finals, which are knockout rounds decided by draw of lots.
• The four Quarter-Final winners argue the Semi-Finals in person at the NUALS campus, followed by the Grand Final on 24 October 2026.
• Each team has 30 minutes in the Preliminary Rounds and Quarter-Finals (maximum 18 minutes per speaker) and 40 minutes in the Semi-Finals and Final (maximum 25 minutes per speaker). Every speaker must speak for at least 12 minutes.
• The final schedule of rounds is to be announced by 1 October 2026. English is the language of the competition, and scouting leads to disqualification.

All participants receive e-certificates of participation, and award winners receive certificates of merit. Prize money is paid by bank transfer after the competition, net of any applicable taxes, charges or fees.