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The impact of bilateral investment treaties on taxation /
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 inves...
| Clasificación: | Libro Electrónico |
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| Otros Autores: | , , , , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2017]
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| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 8. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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. 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. -- |
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| Descripción Física: | 1 online resource (xxiv, 562 pages) |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9789087224325 908722432X |
| ISSN: | 2451-8360 ; |