Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements

This contribution is concerned with addressing an increasingly topical issue within international economic law and, in particular, the interface of international tax and investment law, which has seen unprecedented developments in recent times and now appears to have reached a point of discontinuity. This contribution focuses, in particular, on reconstructing an autonomous contemporary definition of “tax measures” under international investment agreements in light of the contribution of scholarship and of recent investment arbitration awards, contrasting these trends with developments in the area of tax treaty interpretation.