[en] My panel addressed the impact of domestic law in international agreements and the use of tax, trade, and investment domestic law provisions for the application of international agreements. Some examples are for instance the use of investment law that leads to non-application of domestic provisions, the need to introduce a domestic tax provision in the framework of legality, and the introduction of a tax measure that can results in indirect expropriation under the investment agreement.
Disciplines :
European & international law
Author, co-author :
Garcia Olmedo, Javier ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
External co-authors :
yes
Language :
English
Title :
Investment and Tax Dispute Settlement Reforms: Do we need Fragmentation?
Publication date :
June 2021
Event name :
Globalization and Digitalization: Interconnections between Taxation, Trade and Investment
Event organizer :
Leiden University, Council on Economic Policies, the Asia Pacific FDI Network and the School of Law of the City University of Hong Kong .