Investor-state disputes: the interface between treaty-based international investment protection and fiscal sovereignty
Article Abstract:
The cause of many contemporary foreign investment disputes arises from the use of the host state's regulatory authority that is sometimes influenced by dominant domestic political and financial groups. The regulations of tax matters in modern investment treaties as well as an overview of specific treaty disciplines in the arbitration of tax-related investment disputes are examined.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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New German tax rules on financing expenses
Article Abstract:
The tax base will have to be expanded to counter-balance the loss in revenue from incentives to new businesses in Germany. An explanation of the new interest barrier and the expanded trade tax add-backs rules of the German 2008 Business Tax reform are presented.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
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