There are over 3000 bilateral investment treaties in force which suggest that they have an important role in terms of promotion and attraction of foreign direct investment (FDI). This article expounds the substantive investment protection standards contained in Iranian BITs including admission,...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...