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

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.

Authors

Publication Details

Journal
International Tax Studies
Published
2025-01-22
DOI
https://doi.org/10.59403/17bx0py
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

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

I.A. Accolla
International Tax Studies
Corporate Taxation and Avoidance
article

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

I.A. Accolla
article en

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.

International Tax StudiesVol. 8(1)
Openalex Percentile: Top 98%
Corporate Taxation and Avoidance
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Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements — I.A. Accolla · International Tax Studies (2025) | TGRS Research Map | TGRS