Arbitrability of Tax Disputes in Commercial and Investment Arbitration

The law of taxation is usually one of the hardest fields of law, whether for law students or even practitioners. That fact does not change much when combining taxation with arbitration, but it actually becomes harder and more intricate, the first and main question that always come to mind is whether tax disputes are even arbitrable.That main question is the fundamental target of this article, as it shall be explained in depth, not only in the context of investment arbitration where it has been a hotly debated topic recently, but also in the context of commercial arbitration where it becomes more problematic.In this article, inter alia, a differentiation between Jure Imperii and Jure Gestionis is drawn, also the objection of sovereignty is explained by referring to doctrines of public international law. Most importantly, green and red lights are given to different kinds of tax disputes to show when a tax dispute is arbitrable or inarbitrable