The Impact of Bilateral Investment Treaties on Taxation
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This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties.
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.
The Impact of Bilateral Investment Treaties on Taxation
DOI: https://doi.org/10.59403/1hx5s2g
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Chapter 1: General Report
DOI: https://doi.org/10.59403/1hx5s2g001
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Chapter 2: Australia
DOI: https://doi.org/10.59403/1hx5s2g002
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Chapter 3: Austria
DOI: https://doi.org/10.59403/1hx5s2g003
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Chapter 4: Belgium
DOI: https://doi.org/10.59403/1hx5s2g004
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Chapter 5: Bosnia and Herzegovina
DOI: https://doi.org/10.59403/1hx5s2g005
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Chapter 6: Brazil
DOI: https://doi.org/10.59403/1hx5s2g006
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Chapter 7: Canada
DOI: https://doi.org/10.59403/1hx5s2g007
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Chapter 8: Chile
DOI: https://doi.org/10.59403/1hx5s2g008
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Chapter 9: China
DOI: https://doi.org/10.59403/1hx5s2g009
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Chapter 10: Czech Republic
DOI: https://doi.org/10.59403/1hx5s2g010
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Chapter 11: France
DOI: https://doi.org/10.59403/1hx5s2g011
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Chapter 12: Germany
DOI: https://doi.org/10.59403/1hx5s2g012
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Chapter 13: Greece
DOI: https://doi.org/10.59403/1hx5s2g013
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Chapter 14: India
DOI: https://doi.org/10.59403/1hx5s2g014
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Chapter 15: Luxembourg
DOI: https://doi.org/10.59403/1hx5s2g015
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Chapter 16: The Netherlands
DOI: https://doi.org/10.59403/1hx5s2g016
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Chapter 17: Poland
DOI: https://doi.org/10.59403/1hx5s2g017
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Chapter 18: Portugal
DOI: https://doi.org/10.59403/1hx5s2g018
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Chapter 19: Russia
DOI: https://doi.org/10.59403/1hx5s2g019
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Chapter 20: Serbia
DOI: https://doi.org/10.59403/1hx5s2g020
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Chapter 21: South Africa
DOI: https://doi.org/10.59403/1hx5s2g021
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Chapter 22: United States
DOI: https://doi.org/10.59403/1hx5s2g022
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Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer are professors at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Assistant editor(s)
Ege Berber Villeneuve and Laura Turcan are PhD candidates at the Institute for Austrian and
International Tax Law, WU (Vienna University of Economics and Business).
Azra Becirovic, Yariv Brauner, Rafia de Gama, Tiago Duarte, Thomas Dubut, Arno Gildemeister, Ricardo Andre Galendi Jr., Lars Glaser, Panayotis Glavinis, Gordana Ilić-Popov, Marko Jovanović, Svetislav V. Kostić, Georgios Matsos, Martha O’Brien, Annet Wanyana Oguttu, Pasquale Pistone, Rodrigo Polanco Lazo, Michal Radvan, Tovony Randriamanalina, August Reinisch, Pedro Ribeiro de Sousa, Isabelle Richelle, Katharina Schiffmann, Luis Eduardo Schoueri, Anne Selbert, Poonam Khaira Sidhu, Daniel Smit, Samira Sulejmanovic, Martin Švec, Karolina Tetłak, Edoardo Traversa, Danil V. Vinnitskiy, Jeff Waincymer, Felipe Yanez V., Zhu Yansheng.
This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series
Reviewed by: Christiana HJI Panayi Professor in Tax Law, Queen Mary University of London, Centre for Commercial Law Studies.
"This 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 to scholars working in tax law and international investment law, as well as international organisations and government officials."
