International arbitration and EU law/ edited by José R. Mata Dona, Nikos Lavranos

Format:

Book

Contributor:

Mata Dona, José Rafael.

Lavranos, Nikolaos, 1971-

Series:

Elgar arbitration law and practice series

Language:

English

Subjects (All):

European Union.

Investments, Foreign--Law and legislation--European Union countries.

Investments, Foreign.

International commercial arbitration--European Union countries.

International commercial arbitration.

International and municipal law--European Union countries.

International and municipal law.

European Union countries.

Physical Description:

1 online resource (616 pages).

Other Title:

International arbitration and European Union law

Place of Publication:

Cheltenham, Gloucestershire, UK : Northampton MA, USA : Edward Elgar Publishing, [2021]

Language Note:

English

Summary:

When matters of investment and international operations are intertwined with elements of taxation, thorny issues tend to present themselves at the practitioner’s doorstep. Investment arbitration is sufficiently complex by itself, as are international tax arbitration cases. The reciprocal impact and potential interactions between international investment arbitration and international taxation is a topic where one must humbly1 acknowledge that there will never be a hard drive large enough to store all solutions to all issues that might arise.2 It might be difficult even for the best practitioner to anticipate how the tax liability in relation to the damages awarded to a claimant by an investment tribunal will be treated by the jurisdictions involved, or how a tax administration will address the taxation of a given operation between multiple related entities. One should therefore be particularly careful in managing risk. On the other hand, investment tribunals have struggled to juggle maintaining equilibrium between the rights of claimants and respondents in various instances, including tax audits and indirect expropriation cases. It is striking, however, that only in the recent past has academia begun to recognize the importance of knowing the main aspects of and interplay between taxation and investment arbitration. Relevant sums of money are at stake when taxation issues are argued in investment cases, and there is much that the dispute settlement regimes of both specialties of law may benefit from considering the best practices adopted by the other. This chapter will focus first on providing an introduction to the most relevant issues that could arise in relation to tax and international investment, giving particular weight to investment protection standards. It will then turn to consider international tax dispute resolution, and thirdly how the particular characteristics of this latter regime may be helpful in the context of the international investment arena.

Contents:

Foreword / Charles N. Brower

Part I: The pre- and post-award stage in international commercial arbitration vis-à-vis EU law and the European attitude toward anti-suit relief

Interaction between international commercial arbitration and EU law before the award is rendered / Piotr Wiliński

The impact of EU law on challenges, recognition and enforcement of international commercial awards / Bo Ra Hoebeke and Juan Manuel Sánchez Pueyo

The relationship between anti-suit relief, EU law and the New York Convention / Sophie J. Lamb QC, Bryce Williams and Robert Price

Part II: Selected areas of intersection between EU law and international commercial arbitration

Arbitration and the European Convention on Human Rights / Monica Feria-Tinta

The allocation of GDPR compliance in arbitration / Alexander Blumrosen

'Consumer protection' in international arbitration and EU law / Niuscha Bassiri and Emily Hay

Damages in international commercial arbitration / Herfried Wöss and Adriana San Román Rivera

Arbitration in antitrust damages cases in the European Union / Patricia Živković and Toni Kalliokoski

Collective redress arbitration in the European Union / S. I. Strong

The law governing commercial agency agreements / Dodo Chochitaichvili

The potential impact of Directive 2014/24/EU on construction arbitration in Europe / Luis Capiel and Oliver Cojo

Part III: Intersections between international investment arbitration and EU law

General aspects of investor-state dispute settlement / George A. Bermann

Investment arbitration under intra-EU BITs [bilateral investments treaties] / Quentin Declève and Isabelle Van Damme

Arbitration under the Energy Charter Treaty : the relevance of EU law / Jeffrey Sullivan and David Ingle

Investment chapter in CETA [Comprehensive Economic Trade Agreement] : groundbreaking or much ado about nothing? / Dorieke Overduin

Procedural issues : annulment, recognition and enforcement of investment treaty awards (ICSID [International Centre for the Settlement of Investment Disputes] and non-ICSID) / Olivier van der Haegen and Maria-Clara Van den Bossche

Damages in investment treaty arbitration / Herfried Wöss and Adriana San Román Rivera

Essential elements of taxation : investment protection and dispute settlement / Stefano Castagna

The multilateral investment court / Friedrich Rosenfeld

The impact of EU law on international commercial mediation / Anne-Karin Grill and Emanuela Martin.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

1-78897-400-X

OCLC:

1201300671