Along with many other countries, Australia is considering implementing a tax on digital services to try to capture more of the revenues of digital businesses, which may operate without a substantial physical presence in the country. Although traditional approaches to tax may need wholesale...

This case has been a flashpoint for recent debates over investor-state dispute settlement (ISDS). For Australia, subjected to its first ISDS claim, the case triggered extensive public discussion over whether to continue including ISDS clauses in future bilateral investment treaties (BITs) and...

The UNIDROIT Principles of International Commercial Contracts have appeared in a small but steady trickle of investment treaty arbitrations over the last decade. This article considers investment tribunals' use of the Principles on questions of both domestic law and international law. It...

This paper addresses three aspects of the 'defence' of investor illegality in investment treaty arbitration. Firstly, the paper takes issue with the suggestion made by some tribunals that investors must only comply with the 'fundamental principles' of host state law, rather than all of host...