Quotation Castagna, Stefano. 2021. Essential elements of taxation – investment protection and dispute settlement. In: Essential elements of taxation – investment protection and dispute settlement, Hrsg. José R. Mata Dona and Nikos Lavranos, 426-448. Cheltenham, Gloucestershire, UK and Northampton MA, USA: Edward Elgar Publishing.


RIS


BibTeX

Abstract

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.

Tags

Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Essential elements of taxation – investment protection and dispute settlement
Title of whole publication Essential elements of taxation – investment protection and dispute settlement
Editor José R. Mata Dona and Nikos Lavranos
Page from 426
Page to 448
Location Cheltenham, Gloucestershire, UK and Northampton MA, USA
Publisher Edward Elgar Publishing
Year 2021
URL https://www.e-elgar.com/shop/gbp/international-arbitration-and-eu-law-9781788973991.html
ISBN 978-1-78897-399-1
Open Access N

Associations

People
Castagna, Stefano (Details)
Google Scholar: Search