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.

Publication Details

Journal
IRIS
Published
2025-01-22
Primary Topic
International Arbitration and Investment Law
Type
article
Field-Weighted Citation Impact
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article

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

IRIS
International Arbitration and Investment Law
article

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

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.

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International Arbitration and Investment Law
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Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements · IRIS (2025) | TGRS Research Map | TGRS