Bilateral Investment Treaties and Taxes
Derivatives & Financial Instruments, 2017, Vol. 19, Issue 5 (Publisher: IBFD, Amsterdam).
Posted: 12 Dec 2017
Date Written: 17 11, 2017
This article studies bilateral investment treaties (BITs) and their application to taxation. The main focus is on the potential application of BITs in tax-related investor-state dispute resolution. It pays attention to the emerging issues that challenge the applicability of BITs in a tax-related investor-state dispute in the European Union.
Keywords: bilateral investment treaties, bilateral tax treaties, arbitration, investors, national treatment, MFN clause
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