International - BITs and Taxes
- J. Kubicová
- Derivatives & Financial Instruments, 2017 (Volume 19), No 5
- 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.