Abstract

Discriminatory government tax and regulatory measures may damage an international party's cross-border sales. Those measures may violate commitments in investment treaties to most-favored-nation treatment, national treatment or fair & equitable treatment, as the NAFTA claims brought by Archer Daniels Midland (ADM)-Tate & Lyle, Cargill and Corn Products International on account of a discriminatory Mexican tax regime demonstrate. Similarly, commercial breach of contract claims regularly involve damages due to loss of sales and profits. Many international companies, ...