Changement de législation fiscale et arbitrage international
Article from: TDM 3 (2005), in Investor-State Disputes - International Investment Law
Summary
Taxation is a classic instrument - and very widely used -for States intervention in the economy. Furthemore, any modification in the tax regime applicable to commercial company's activity will affect the latter's profitability. There are however few arbitral awards dealing with tax disputes. The legal obstacles which are usually presented against this type of arbitration are unconvincing ; the issues at stake and the pragmatism of various parties probably better explain this situation. Nevertheless, a few arbitral awards may assist. They reveal that the summa divisio on ...