[en] The international investment and tax law regimes are undergoing a process of significant reforms that seek to address existing shortcomings of the mechanisms used for the resolution of investment and tax treaty disputes. These reforms show that policymakers are gradually adopting a fragmented approach towards dispute settlement in both fields, with the establishment of different and unco-ordinated mechanisms. This article argues that, instead of fragmenting investment and tax dispute settlement, states should consider establishing a more unified and coherent framework in order to more adequately mitigate the concerns raised in each field
Disciplines :
Droit européen & international
Auteur, co-auteur :
GARCIA OLMEDO, Javier ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
The Fragmentation of International Investment and Tax Dispute Settlement: A Good Idea?
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M. Lang et al. (eds.), The Impact of Bilateral Investment Treaties on Taxation (2017).
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India Model BIT 2016, Art. 2.4(ii).
P. Ranjan et al., 'India's Model Bilateral Investment Treaty: Is India Too Risk Averse?', (2018) Brookings India, at 35.
Dutch Model BIT, Art. 10(3).
Chile-Hong Kong BIT 2016, Art. 14(4).
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A. K. Bjorklund, 'Arbitration, the World Trade Organization, and the Creation of a Multilateral Investment Court', (2021) 37(2) Arbitration International 433, at 442.
See Schill and Vidigal, supra note 154, at 344.
M. Lang and M. Zuger (eds.), Settlement of Disputes in Tax Treaty Law (2002), at 529.
