Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements

Details

Serval ID
serval:BIB_86D254D06F71
Type
Article: article from journal or magazin.
Collection
Publications
Institution
Title
Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements
Journal
International Tax Studies (ITAXS)
Author(s)
Iacopo A. Accolla
Publication state
Published
Issued date
22/01/2025
Volume
8
Number
1
Language
english
Abstract
This contribution is concerned with addressing an increasingly topical issue within international economic law and, in particular, the interface of international tax and investment law, which has seen unprecedented developments in recent times and now appears to have reached a point of discontinuity. This contribution focuses, in particular, on reconstructing an autonomous contemporary definition of “tax measures” under international investment agreements in light of the contribution of scholarship and of recent investment arbitration awards, contrasting these trends with developments in the area of tax treaty interpretation.
Create date
24/01/2025 15:39
Last modification date
25/01/2025 7:04
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