During the first stage teams prepare written positions (memoranda) on behalf of both taxpayer and tax authority based on the competition task.
According to the results of assessment of memoranda the best teams advance to the in person stage of the competition (1/16 finals).
The second stage (in person stage) takes place in the form of a simulated court hearing where teams present and defend their written positions (memoranda) representing the applicant (taxpayer) or the defendant (tax authority). Position to defend is determined by random draw.
The governing bodies of the Federal Tax Service of Russia act as judges (jury of the competition).
The fifth-anniversary edition of competition brought together 197 teams from 12 countries: Russia, Abkhazia, Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Mongolia, Tajikistan, Turkmenistan and Uzbekistan.
Following the in-person rounds, the teams representing Lomonosov Moscow State University (Moscow, Russia) and MGIMO University (Moscow, Russia) advanced to the final.
The team representing Lomonosov Moscow State University won the competition.
A total of 121 teams from 11 countries participated in competition: Russia, Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, Mongolia, the Netherlands, Tajikistan, Turkmenistan and Uzbekistan.
Following the in-person rounds, the teams representing Tashkent State University of Economics (Tashkent, Uzbekistan) and MGIMO University (Moscow, Russia) advanced to the final.
In an unprecedented decision in the history of the competition, the judges declared both teams joint winners of the final.