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International - BITs and Taxes

Country:
International
Author:
J. Kubicová
Issue:
Derivatives & Financial Instruments, 2017 (Volume 19), No 5
Published:
17 November 2017
This article studies bilateral investment treaties (BITs) and their application to taxation. The main focus is on the potential application of BITs in tax-related investor-state dispute resolution. It pays attention to the emerging issues that challenge the applicability of BITs in a tax-related investor-state dispute in the European Union.
 
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