International - Legal Protection in International Tax Disputes – How Investment Protection Agreements Address Arbitration
- L.J. de Heer; P.R.C. Kraan
- European Taxation, 2012 (Volume 52), No 1
- 5 December 2011
The authors, in this article, examine whether or not international tax disputes can fall within the scope of bilateral investment protection agreements and, if so, to what extent and under what circumstances.