Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements

In: Mosquera Valderrama, I.J., Lesage, D., Lips, W. (eds) Taxation, International Cooperation and the 2030 Sustainable Development Agenda. United Nations University Series on Regionalism, vol 19. Springer, Cham, 2021. https://doi.org/10.1007/978-3-030-64857-2_8

21 Pages Posted: 1 Feb 2023

See all articles by Julien Chaisse

Julien Chaisse

City University of Hong Kong (CityU) - Centre for Chinese & Comparative Law

Jamieson M. Kirkwood

National University of Singapore Faculty of Law

Date Written: August 1, 2021

Abstract

The 2030 Agenda for Sustainable Development is an agreed blueprint for sustainable development, and its 17 Sustainable Development Goals (SDGs) are the means to facilitate this. The SDGs neither conflict with nor hinder taxation or investment policies. At the same time, the globalization of trade and investment has profoundly affected the practices and policies of international taxation. Indeed, tax professionals now require cross-disciplinary expertise to adequately understand the challenges faced by investors making investments across borders.

Keywords: IIAs, FTAs, BITs, Taxation, ISDS, Arbitration

Suggested Citation

Chaisse, Julien and Kirkwood, Jamieson, Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements (August 1, 2021). In: Mosquera Valderrama, I.J., Lesage, D., Lips, W. (eds) Taxation, International Cooperation and the 2030 Sustainable Development Agenda. United Nations University Series on Regionalism, vol 19. Springer, Cham, 2021. https://doi.org/10.1007/978-3-030-64857-2_8, Available at SSRN: https://ssrn.com/abstract=4344528

Julien Chaisse (Contact Author)

City University of Hong Kong (CityU) - Centre for Chinese & Comparative Law ( email )

83 Tat Chee Avenue
Room P5300, 5th Floor, Academic 1
Kowloon Tong
Hong Kong
(852) 3442 8008 (Phone)
(852) 3442 0190 (Fax)

HOME PAGE: http://https://www.cityu.edu.hk/slw/people/people_chaisse_julien.html

Jamieson Kirkwood

National University of Singapore Faculty of Law ( email )

469G Bukit Timah Road
Singapore, 259776
Singapore

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