The Impact Of Bilateral Investment Treaties On Taxation

Author : Karl P Sauvant
Publisher : Oxford University Press
ISBN 13 : 0199745188
Total Pages : 800 pages
Book Rating : 4.80/5 ( download)

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Download or read book The Effect of Treaties on Foreign Direct Investment written by Karl P Sauvant and published by Oxford University Press. This book was released on 2009-03-27 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.

Author : Michael Lang
Publisher :
ISBN 13 : 9789087224318
Total Pages : 590 pages
Book Rating : 4.11/5 ( download)

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Download or read book The Impact of Bilateral Investment Treaties on Taxation written by Michael Lang and published by . This book was released on 2017 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.0 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.

Author : Till Siegmann
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.63/5 ( download)

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Download or read book The Impact of Bilateral Investment Treaties and Double Taxation Treaties on Foreign Direct Investments written by Till Siegmann and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Diese Arbeit untersucht den Einfluss von Investitionsschutzvereinbarungen und Doppelbesteuerungsabkommen (DTT) auf ausländische Direktinvestitionen (FDI). Zu diesem Zweck wird ein Gravitations- und Wissens-Kapital Model verwendet und auf FDI Flüsse zwischen Industrie- und Entwicklungsländern untersucht. Die Schätzungen werden mittels der gepoolten KQ-Methode sowie der Methode fixierter und zufälliger Effekte durchgeführt. Untersucht werden 1364 Länderpaare über einen Zeitraum von 25 Jahren. Die Resultate implizieren einen positiven, signifikanten Einfluss von Investitionsschutzvereinbarungen und DTTs auf FDI Flüsse. Zusätzlich deuten Interaktionseffekte zwischen politischen Risikoindizes und BITs an, dass ein komplementäres Verhältnis zwischen BITs und stabilen institutionellen Rahmenbedingungen besteht. Dies widerspricht der gängigen These, dass BITs als Ersatz für Rechtssicherheit und politische Stabilität fungieren können. Zusätzlich deuten die Schätzungen an, dass US amerikanische BITs am effektivsten sind, um FDI Flüsse anzuziehen.

Author : Karl P. Sauvant
Publisher :
ISBN 13 : 9780199855322
Total Pages : 795 pages
Book Rating : 4.23/5 ( download)

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Download or read book The Effect of Treaties on Foreign Direct Investment written by Karl P. Sauvant and published by . This book was released on 2009 with total page 795 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, the treaties and strategies promoting global investment have changed dramatically. This book is a comprehensive assessment of the performance of these treaties. It presents the most recent literature on BITs and DTTs as well as their impact on foreign investments.

Author : Carlo Garbarino
Publisher : Edward Elgar Publishing
ISBN 13 : 1788976894
Total Pages : 375 pages
Book Rating : 4.93/5 ( download)

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Download or read book Taxation of Bilateral Investments written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2019 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.

Author : Cornel Marian
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403518030
Total Pages : 300 pages
Book Rating : 4.39/5 ( download)

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Download or read book The State's Power to Tax in the Investment Arbitration of Energy Disputes written by Cornel Marian and published by Kluwer Law International B.V.. This book was released on 2020-09-28 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The State’s Power to Tax in the Investment Arbitration of Energy Disputes Outer Limits and the Energy Charter Treaty Cornel Marian States today are expected not only to regulate the efficient and safe production and distribution of energy to end-users but also to incentivize increased production of energy and the transition to clean energy. In recent years, states are increasingly relying on taxation measures to address the economic challenges affecting the energy sector. This book provides the first in-depth exploration of the intersection between the treaty investment protection regime and taxation measures, as these materialize in investor-state energy disputes. With the analysis of all known and pending cases under the Energy Charter Treaty (ECT), as well as non-ECT cases and bilateral investment treaties which have heavily influenced ECT jurisprudence, the author develops a deeply informed energy tax policy that greatly mitigates the points of tension in the current regime. He closely investigates the following elements of the subject: aligning the ECT Taxation Article with the taxation articles of other investment treaties; tracing current case law to the original arbitration decisions involving tax measures; extrapolating the interplay of taxation provisions with substantive standards of investment protection as reviewed by international arbitral tribunals; evaluating the outer limits of the state’s power to tax under investment treaties and public international law; and addressing how the Yukos arbitration case has changed the framework of taxation issues in investment arbitration. In a clear and concise manner, the author provides the necessary framework to dissect any taxation chapter of an investment treaty and presents tools for the development of long-term tax policy and the adoption of model taxation clauses for sustainable investment protection mechanisms. The book takes a giant step toward meeting the ECT’s mandate to promote long-term cooperation in the energy field with a set of defined objectives focusing on trade, cooperation, energy efficiency, and environmental protection. It will be of immeasurable value to states in developing tax-specific investment incentive schemes as well as to investors in completing a necessary level of due diligence against possible adverse tax measures. Practitioners and academics with a focus on international arbitration will benefit from the book’s systematic approach to the complex taxation provisions of investment protection treaties and more readily recognize the “red flags” attached to national taxation provisions and their impact on investments in the energy sector.

Author : Carlo Garbarino
Publisher :
ISBN 13 : 9781788976886
Total Pages : 0 pages
Book Rating : 4.86/5 ( download)

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Download or read book Taxation of Bilateral Investments written by Carlo Garbarino and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an overview of counter-BEPS) (base erosion and profit shifting) measures in the OECD Model and Commentary, and aims to provide a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties. It includes practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment. It explores specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary, and explains how BEPS treaty rules affect a range of corporate tax strategies including PE, use of corporate vehicles and intra-group transactions. It provides information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement, focussing on tax treaty issues induced by the BEPS Project. The book has four chapters: (1) doing business through a PE; (2) entitlement to treaties; (3) operating through corporate vehicles; and (4) dispute settlement and enforcement.

Author : Michal Radvan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.33/5 ( download)

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Download or read book Chapter 10 written by Michal Radvan and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax aspects of bilateral investment treaties are often overlooked. The aim of the chapter is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties in the Czech Republic. A major focus is the attitude taken towards tax matters in the bilateral investment treaties of the Czech Republic, as is the relationship between double tax treaties and bilateral investment treaties. The chapter also outlines global trends and best practices.

Author : Jan Peter Sasse
Publisher : Springer Science & Business Media
ISBN 13 : 383496185X
Total Pages : 257 pages
Book Rating : 4.53/5 ( download)

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Download or read book An Economic Analysis of Bilateral Investment Treaties written by Jan Peter Sasse and published by Springer Science & Business Media. This book was released on 2011-03-02 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bilateral Investment Treaties (BITs) are an important instrument for the protection of foreign direct investment (FDI). However, compared to international trade law, international investment law has so far received only little research attention from an economic point of view. By applying a law and economics approach, Jan Peter Sasse provides a systematic analysis of the way BITs function. He explains why BITs are more than just a signal, how they relate to institutional competition as well as to institutional quality and why transparency in international investment arbitration is hard to achieve and may even be detrimental.

Author : Fiona Beveridge
Publisher : Manchester University Press
ISBN 13 : 1526171236
Total Pages : 361 pages
Book Rating : 4.38/5 ( download)

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Download or read book The treatment and taxation of foreign investment under international law written by Fiona Beveridge and published by Manchester University Press. This book was released on 2022-12-20 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now available as an ebook for the first time, this 2000 title in the Melland Schill Studies in International Law series is an examination of key issues concerning the treatment of foreign investment and the taxation of investors. It looks at some of the challenges which globalization has thrown up for the international community from a legal perspective and sets developments alongside more traditional approaches. Particular attention is paid to the needs and aspirations of developing countries and the implications for them of free trade orthodoxy. After outlining the established framework of laws concerning investment protection and taxation, the author looks at experiences in the European Union and the North Atlantic Free Trade Agreement and at a range of disputes and legal developments to assess whether international legal regimes are responding adequately to meet the needs of states and investors alike. OECD initiatives on taxation and the aborted Multilateral Agreement on Investment negotiations are examined in conjunction with the relevant provisions of the World Trade Organization Agreements.