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

Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)12_Chapter in an edited book (Author)peer-review

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Detail(s)

Original languageEnglish
Title of host publicationTaxation, International Cooperation and the 2030 Sustainable Development Agenda
EditorsIrma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips
Place of PublicationCham
PublisherSpringer
Pages149-169
ISBN (Electronic)9783030648572
ISBN (Print)9783030648596, 9783030648565
Publication statusPublished - 2021

Publication series

NameUnited Nations University Series on Regionalism
Volume19
ISSN (Print)2214-9848
ISSN (Electronic)2214-9856

Abstract

This 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.

Citation Format(s)

Foreign Investors vs National Tax Measures : Assessing the Role of International Investment Agreements. / Chaisse, Julien; Kirkwood, Jamieson.

Taxation, International Cooperation and the 2030 Sustainable Development Agenda. ed. / Irma Johanna Mosquera Valderrama; Dries Lesage; Wouter Lips. Cham : Springer, 2021. p. 149-169 (United Nations University Series on Regionalism; Vol. 19).

Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)12_Chapter in an edited book (Author)peer-review