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The impact of bilateral investment treaties on taxation / editors, Michael Lang [and seven others].
- Format:
- Book
- Series:
- WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Volume 8.
- WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Volume 8
- Language:
- English
- Subjects (All):
- Investments, Foreign--Taxation--Law and legislation.
- Investments, Foreign.
- Treaties.
- Double taxation.
- Physical Description:
- 1 online resource (495 pages) : illustrations.
- Place of Publication:
- Amsterdam, The Netherlands : IBFD, 2017.
- Summary:
- The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference "The Impact of Bilateral Investment Treaties on Taxation", which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. -- Source other than Library of Congress.
- Notes:
- Description based on print version record.
- Includes bibliographical references.
- ISBN:
- 90-8722-432-X
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