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The Resource The impact of bilateral investment treaties on taxation

The impact of bilateral investment treaties on taxation

Label
The impact of bilateral investment treaties on taxation
Title
The impact of bilateral investment treaties on taxation
Contributor
Subject
Language
eng
Summary
The tax aspects of bilateral investment treaties (BITs), 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Owens, J.P
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 8
  • 8
http://library.link/vocab/subjectName
  • investment protection agreement
  • tax treaty
  • transparency
  • constitutional law
  • non-discrimination
  • MFN
  • dispute resolution
  • arbitration
Label
The impact of bilateral investment treaties on taxation
Instantiates
Publication
Contents
  • Chapter 1: General report
  • Pistone, P.
  • ; p. 1-43
  • Chapter 2: Australia
  • Waincymer, J.
  • ; p. 45-70
  • Chapter 3: Austria
  • Gläser, L
  • Reinisch, A.
  • ; p. 71-98
  • Chapter 4: Belgium
  • Traversa, E.
  • Richelle, I.
  • ; p. 99-122
  • Chapter 5: Bosnia and Herzegovina
  • Sulejmanovic, S.
  • Becirovic, A.
  • ; p. 123-147
  • Chapter 6: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 149-176
  • Chapter 7: Canada
  • O'Brien, M. (Martha)
  • ; p. 177-202
  • Chapter 8: Chile
  • Polanco Lazo, R.
  • Yañez, F.
  • ; p. 203-232
  • Chapter 9: China
  • Zhu, Y.
  • ; p. 233-256
  • Chapter 10: Czech Republic
  • Radvan, M.
  • Švec, M.
  • ; p. 257-281
  • Chapter 11: France
  • Dubut, T.
  • Randriamanalina, T.
  • ; p. 283-307
  • Chapter 12: Germany
  • Gildemeister, A.E.
  • ; p. 309-326
  • Chapter 13: Greece
  • Glavinis, P.
  • Matsos, G.
  • ; p. 327-352
  • Chapter 14: India
  • Sidhu, P.K.
  • ; p. 353-374
  • Chapter 15: Luxembourg
  • Selbert, A.
  • Schiffmann, K.
  • ; p. 375-389
  • Chapter 16: The Netherlands
  • Smit, D.S.
  • ; p. 391-413
  • Chapter 17: Poland
  • Tetlak, K.
  • ; p. 415-439
  • Chapter 18: Portugal
  • Duarte, T.
  • Sousa, P. Ribeiro
  • ; p. 441-460
  • Chapter 19: Russia
  • Vinnitsky, D.V.
  • ; p. 461-481
  • Chapter 20: Serbia
  • Kostíć, S.V.
  • Jovanović, M.
  • Ilić-Popov, G.
  • ; p. 483-504
  • Chapter 21: South Africa
  • Oguttu, A.W.
  • Gama, R. de
  • ; p. 505-530
  • Chapter 22: United States
  • Brauner, Y.
  • ; p. 531-549
Extent
xxiv, 562 p.
Isbn
9789087224325
Isbn Type
(eBook)
Label
The impact of bilateral investment treaties on taxation
Publication
Contents
  • Chapter 1: General report
  • Pistone, P.
  • ; p. 1-43
  • Chapter 2: Australia
  • Waincymer, J.
  • ; p. 45-70
  • Chapter 3: Austria
  • Gläser, L
  • Reinisch, A.
  • ; p. 71-98
  • Chapter 4: Belgium
  • Traversa, E.
  • Richelle, I.
  • ; p. 99-122
  • Chapter 5: Bosnia and Herzegovina
  • Sulejmanovic, S.
  • Becirovic, A.
  • ; p. 123-147
  • Chapter 6: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 149-176
  • Chapter 7: Canada
  • O'Brien, M. (Martha)
  • ; p. 177-202
  • Chapter 8: Chile
  • Polanco Lazo, R.
  • Yañez, F.
  • ; p. 203-232
  • Chapter 9: China
  • Zhu, Y.
  • ; p. 233-256
  • Chapter 10: Czech Republic
  • Radvan, M.
  • Švec, M.
  • ; p. 257-281
  • Chapter 11: France
  • Dubut, T.
  • Randriamanalina, T.
  • ; p. 283-307
  • Chapter 12: Germany
  • Gildemeister, A.E.
  • ; p. 309-326
  • Chapter 13: Greece
  • Glavinis, P.
  • Matsos, G.
  • ; p. 327-352
  • Chapter 14: India
  • Sidhu, P.K.
  • ; p. 353-374
  • Chapter 15: Luxembourg
  • Selbert, A.
  • Schiffmann, K.
  • ; p. 375-389
  • Chapter 16: The Netherlands
  • Smit, D.S.
  • ; p. 391-413
  • Chapter 17: Poland
  • Tetlak, K.
  • ; p. 415-439
  • Chapter 18: Portugal
  • Duarte, T.
  • Sousa, P. Ribeiro
  • ; p. 441-460
  • Chapter 19: Russia
  • Vinnitsky, D.V.
  • ; p. 461-481
  • Chapter 20: Serbia
  • Kostíć, S.V.
  • Jovanović, M.
  • Ilić-Popov, G.
  • ; p. 483-504
  • Chapter 21: South Africa
  • Oguttu, A.W.
  • Gama, R. de
  • ; p. 505-530
  • Chapter 22: United States
  • Brauner, Y.
  • ; p. 531-549
Extent
xxiv, 562 p.
Isbn
9789087224325
Isbn Type
(eBook)

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