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Persistent link: https://www.econbiz.de/10011810271
In this paper the disparate developments in the normative systems of world trade, international investment and international taxation are focused on from the perspective of Public International Law and the overall coherence of tax policy and practice within these systems. A particular focus from...
Persistent link: https://www.econbiz.de/10014136077
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States write incomplete contracts when negotiating and concluding international treaties. Often, they delegate the interpretation of treaties to third-party adjudicators. Some treaties, especially in environmental law, do not institutionalize adjudication within the treaty regime but leave the...
Persistent link: https://www.econbiz.de/10010375491
International investment has increasingly been subject to controversies and debates. Never more so then when international investment law is faced with sustainable development issues, particularly in the context of international investment arbitration. Given the characteristics of international...
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Foreign investors' fear of expropriation led to the emergence of the idea of new ways of protection and adequate treatment of foreign investments on the international level. Primarily, the home countries wanted to protect their interests and became the main proponents of the creation of...
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This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for Economic Co-operation and Development...
Persistent link: https://www.econbiz.de/10012171181