This article studies bilateral investment treaties (BITs) and their application to taxation. The main focus is on the potential application of BITs in tax-related investor-state dispute resolution. It pays attention to the emerging issues that challenge the applicability of BITs in a tax-related...

The most controversial issues regarding EU international investment agreements are, on the one hand, the actual extent of the EU's exclusive external competence over international investments and, on the other, the opportunity to include investor-state dispute settlement (ISDS) clauses in these...

Globalization is a prominent feature of modern society. However, a by-product of increased transnational business activities, especially foreign investments, is an increased number of disputes. Consequently, investment arbitration has, in recent decades, experienced rapid development and much...

This article examines the potential challenges for the protection of intellectual property rights (IPRs) through International Investment Agreements (IIAs) in light of the new generation of IIAs negotiated by the European Union (EU). It argues that it will be difficult in practice to succeed in...

On 16 May 2017, Ecuador terminated all the 16 Ecuadorian Bilateral Investment Treaties (BITs) still remaining in force. This decision was the end of a longer process that aimed to disengage the South American state from the international investment regime, a process begun nearly a decade...

The paper revisits the policy debate on institutional reform approaches to property rights protection and empirically examines it in the context of FDI flows to the Middle East and Northern Africa region (MENA). Using panel data on 11 MENA countries for the period 1991–2007 and adopting...

In this paper the author empirically examines whether the influence of bilateral investment treaties' political risk guarantees extends to other types of capital flows – FDI, private debt, public debt and portfolio equity. The paper uses panel data on middle and low income countries during the...

This article analyses China's new Social Insurance Law and its treatment of foreigners in an international context. First discussed is the International Labour Organization (ILO) Convention 102 establishing standards and requirements for social security regimes. Second, other international...