The tax aspects of bilateral investment treaties are often overlooked. The aim of the chapter is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties in the Czech Republic. A major focus is the attitude taken towards tax matters in the...

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...

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...