Tax Matters in International Investment Arbitration:
General Questions, Jurisdiction, Merits and Remedies
Gebonden Engels 2026 1e druk 9789403506975Samenvatting
In recent years, tax-related matters in investment treaty arbitration have received prominent attention. Following the 2020 award in Cairn Energy v. India, investment treaty cases involving an alleged violation of investors’ rights in taxation matters continue to be on the uprise. Therefore, arbitral tribunals are increasingly required to interpret tax carve-outs and to give content to investment treaty protection standards in a tax-related context. Further, the interaction between these standards and those shaping the international tax system has begun to surface in arbitral awards. At the policy level, the recent evolution has been equally intense. On the one hand, sophisticated tax carve-outs and filter mechanisms (sometimes with cross-references to the principles of the international tax system) continue to be included in investment agreements. On the other hand, the relation between investment arbitration and taxation matters has been a recent focus of the work of the UN Committee of Experts on International Cooperation in Tax Matters.
What’s in this book:
This volume, which comprises 18 chapters written by distinguished authors of the international tax and investment law communities, brings together comprehensive in-depth research and practical guidance as well as policy recommendations on all aspects involving taxation matters in investment arbitration. The book also contains two introductory chapters presenting the latest evolution of the international tax system and the investment treaty regime. The chapters of the book explore notably the following issues and topics:
- A proposed methodology for tax-related disputes in investment treaty arbitration: jurisdictional and merits phases and relationship to the international tax system.
- Tax carve-outs and notification procedures, policy and arbitral practice related thereto.
- All substantive investment treaty standards of protection relevant in tax-related disputes.
- Issues involving remedies (compensation for damages and taxation of arbitral awards).
- Empirical evolution of the investment treaty regime and the international tax system as well as latest UN tax policy developments concerning investment treaty protection.
How this will help you:
This book is intended to serve as a comprehensive reference tool to those engaged in investment treaty disputes involving taxation matters. Moreover, the volume also aims at stimulating the discussion at the policy and scholarly level with respect to the coordination between the investment treaty regime and the international tax system.
Specificaties
Lezersrecensies
Inhoudsopgave
Contributors
List of Abbreviations
Foreword
Introduction: Tax Matters in International Investment Arbitration
Robert J. Danon, Sebastian Wuschka & Andreas R. Ziegler
PART I
Investment Arbitration and Tax-Related Investment Disputes: General Questions
CHAPTER 1
Notion and Evolution of the International Tax System
Robert J. Danon
CHAPTER 2
Origin and Evolution of the Investment Treaty Regime
Ursula Kriebaum
CHAPTER 3
Tax-Related Disputes in the Jurisdictional Phase of Investment Treaty Arbitration: A Proposed Methodology and Relationship to the International Tax System
Robert J. Danon
CHAPTER 4
Tax-Related Disputes in the Merits Phase of Investment Treaty Arbitration: A Proposed Methodology and Relationship to the International Tax System
Robert J. Danon
CHAPTER 5
The Relationship Between International Investment Treaties and Taxation: An Empirical Analysis of Their Interplay
Wolfgang Alschner & Guillaume Franc¸ois Larouche
CHAPTER 6
The UN Model Tax Convention’s Attempt to Override Investment Treaties: A Critical and Normative Assessment
Robert J. Danon & Adolfo Martín Jiménez
PART II
Procedural Issues: Carve-Outs and Arbitrability of Tax Measures under IIAs
CHAPTER 7
Jurisdiction over Taxation Measures under International Investment Treaties: Tax Carve-Outs and Notification Procedures
Marinn Carlson & Z.J. Jennifer Lim
CHAPTER 8
From NAFTA to CETA and CUSMA: Foreign Investment and Taxation Measures in Canada’s Free Trade Agreements and Foreign Investment Protection Agreements
Mark A. Luz
CHAPTER 9
The Tax Carve-Out Regime under the Energy Charter Treaty in Light of the Arbitral Jurisprudence
Cornel Marian & Samantha J. Rowe
CHAPTER 10
Beyond Notification: Enhancing Legitimacy of IIAs When Adjudicating Taxation Measures
Riyaz Dattu
PART III
Substantive Questions: Tax Measures and IIA Standards of Treatment
CHAPTER 11
Fair and Equitable Treatment and Full Protection and Security Standards in Light of the Arbitral Jurisprudence on Tax Matters
Matthias Scherer
CHAPTER 12
The FET Standard and Tax-Related Investment Disputes: From Systemic Integration to “The Global Tax Standards” Approach—Practical Examples
Robert J. Danon
CHAPTER 13
Taxation and Expropriation
Michele Potestà & Scott Falls
CHAPTER 14
Non-discrimination, National Treatment and Taxation
Adolfo Martín Jiménez & Michail Risvas
CHAPTER 15
Umbrella Clauses, Stabilization Clauses and Taxation
Trisha Mitra-Veber
CHAPTER 16
Navigating Tax-Related Disputes in Investment Contracts: Current Trends and Future Perspectives
Philippe Cavalieros & Karim Zein
PART IV
Remedies: Taxation and Compensation
CHAPTER 17
Compensation for Damages in Relation to Tax Measures: An Overview
Sebastian Wuschka
CHAPTER 18
Full Compensation: Jurisprudence in Relation to Tax Gross-Up Arguments
Robin Rylander
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