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Vol 25 No 1 Jan/Feb 2020

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Tax Law and Investment Arbitration: Conflict Between Domestic Policies and International Obligation of the State on Taxation

ISBN13: 9781138686229
To be Published: February 2020
Publisher: Routledge
Country of Publication: UK
Format: Hardback
Price: £105.00

Considering the unique character of taxation, such as the necessary discretionary power of tax administration, the complexity of tax issues, and nascent development of tax systems in many developing countries, this book provides a comprehensive analysis of tax disputes from the viewpoint of protecting the legitimate fiscal conduct of host State in investment arbitration that are of both theoretical and practical importance.

The book tries to rectify and fulfill the lacunae of scholarship on tax disputes that has been hitherto overwhelmingly investor-centered. The most distinguished characteristic of the book lies in the manner in which it deals with the arbitration of taxation in a comprehensive and coherent manner, including the discussion of tax stabilization clause in investment contracts that is paramount to the tax sovereignty of State. It also combines the analyses of the taxation problems from the perspective of comparative tax law of the most relevant legal systems as well as rich tax jurisprudence of WTO and European Court of Human Rights (ECtHR).

Taxation, Arbitration and Alternative Dispute Resolution
Part I: Conceptualization of Issues
1. Concise History of Fiscal Sovereignty and Taxation under Customary International Law
2. Relationship between Taxation and International Investment Law
3. Constitutional Limitations on the Power to Tax in Municipal Legal Systems
4. Taxation and Property Rights in Parallel International Economic Legal Systems: WTO and ECtHRs
Part II: Jurisprudence of International Investment Arbitrations on Taxation
5. Expropriation and Taxation
6. FET and Taxation
7. Non-discrimination and Taxation
Part III: Specific Topics of Taxation in Investor-State Arbitration
8. Stabilization Clause, Investment Contracts and IIAs
9. International Taxation, DTTs and IIAs
10. Calculations and Deduction of Taxes from the Amount of Compensation in the Award
Part IV: Reconciling Policies
11. Alternative Policy Options and Implications for Host Countries