Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements-Reference-Cited by-同舟云学术

Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements

Published:2021 Issue: Volume: Page:149-169
ISSN:2214-9848
Container-title:Taxation, International Cooperation and the 2030 Sustainable Development Agenda
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Author:

Chaisse Julien,Kirkwood Jamieson

Abstract

AbstractThis chapter focuses on the impact of the international law of foreign investment on tax issues with a view to assessing the interactions between the two regimes and identifying potential signs of convergence. In particular, this chapter focuses on the operation of International Investment Agreements (IIAs) and assesses the role of IIAs from the perspective of foreign investors vis-à-vis National Tax Measures (NTMs). Part I of this chapter provides an understanding of the convergence between investment law and tax issues. This aids in an understanding of the key characteristics of IIAs (such as the definition of investment and the use of specific tax exceptions) and the relationship between currently existing IIAs and tax disputes. Part II analyzes, both quantitatively and qualitatively, the recent trends of tax disputes in investment arbitration. Part III assesses how tax can be seen as the last barrier to cross border investment. Part IV concludes.

Publisher

Springer International Publishing

Link

http://link.springer.com/content/pdf/10.1007/978-3-030-64857-2_8

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