BITs and Taxes

Journal
Author
Kubicová, J.
Country
International
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article studies bilateral investment treaties (BITs) and their application to taxation. The main focus is on the potential application of BITs in tax-related investor-state dispute resolution. It pays attention to the emerging issues that challenge the applicability of BITs in a tax-related investor-state dispute in the European Union.