Tax Law and Investment Arbitration : Conflict between domestic policies and international obligation of the State on taxation (Hardcover)

Introduction  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