The Impact of Bilateral Investment Treaties on Taxation

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- Title:
The Impact of Bilateral Investment Treaties on Taxation
- Series:
Volume 8 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
December 2017
- ISBN:
978-90-8722-431-8
- Type of publication:
Print book
- Number of pages:
590
- Terms:
Shipping fees apply. View shipping information.
- Price:
- EUR 100 / USD 115 (VAT excl.)
- tab_1
- Title:
The Impact of Bilateral Investment Treaties on Taxation
- Series:
Volume 8 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
January 2018
- ISBN:
978-90-8722-432-5
- Type of publication:
eBook in ePub format
- Number of pages:
590
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 80 / USD 92 (VAT excl.)
- tab_2
- Title:
The Impact of Bilateral Investment Treaties on Taxation
- Series:
Volume 8 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
December 2017
- ISBN:
978-90-8722-431-8
- Type of publication:
Online book
- Number of pages:
590
- Access:
Up to 5 users. View purchase information
- Price:
- EUR 100 / USD 115 (VAT excl.)
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- The Impact of Bilateral Investment Treaties on Taxation
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Why this book?The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process – also known as investor-state dispute settlement – are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context.
The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference “The Impact of Bilateral Investment Treaties on Taxation”, which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input. A major focus is the attitude taken towards tax matters in the bilateral investment treaties of reporting countries, as is the relationship between double tax treaties and bilateral investment treaties. In addition to the national aspects, the book also outlines global trends and best practices, and in doing so it aims to analyse the consistency of existing policies with the international obligations undertaken in bilateral investment treaties. The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters.
This book is of relevance to practitioners and academics working in tax law and international investment law, as well as students doing research and all who have an interest in the most current issues in these fields of law.Downloads
This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series -
Review 1
Reviewed by: Christiana HJI Panayi, Professor in Tax Law, Queen Mary University of London, Centre for Commercial Law Studies.British Tax Review 2 (2019), pp. 232-233This book is likely to become a reference point in this area. It highlights important tax aspects of bilateral investment treaties that have been relatively unexplored – at least by mainstream tax academia. This book also reveals global trends and best practices (at the time of writing), showing some of the tensions between the two regimes. The book is highly recommended for scholars working in tax law and international investment law, as well as international organizations and government officials.Review 2
Reviewed by: Bruce Zagaris, partner with Berliner Corcoran & Rowe LLP in Washington.Tax Notes International (30 April 2018), p. 657The book is unique in that the relationships between taxation and bilateral investment treaties have traditionally been the subject of separate academic studies. Although there have been articles and studies on specific aspects of the relationships, the book is the first to thoroughly study the subject.
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