Essential elements of taxation – investment protection and dispute settlement

This work provides guidance to professionals and policy makers in dealing with the thorniest problems that might arise when taxation affects investment law and arbitration. It also suggests ways in which international tax soft law tools can improve the planning and negotiation of an investment agreement first, and related disputes after.

The chapter addresses selected issues of taxation in several contexts, including the notion of covered investment under IIAs, international soft law instruments, quantification of damages and structure of MNE groups. In addition, it draws a basic depiction of MAPs, APAs and Tax Treaty Arbitration. Further, it shows how some positive characteristics of the international tax regime can be implemented within the ISDS context for the creation of a more efficient investment dispute resolution system.