BITs and Taxes

Journal
Kubicová, J.
International
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 5
PriceUSD 45

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.