Investor State Dispute Settlement: Taxation-Based Issues
Article from: TDM 3 (2022), in Africa
This brief paper can only have the modest aim of alerting readers to a potent developing front in the eternal struggle between States and investors, namely taxation. Its purpose is to emphasis to readers from the government side, how they exposed they are to claims, (notwithstanding supposedly effective tax exclusion clauses in treaties) and, so, how to ensure that tax gathering does not lead to breaches of the treaties which bind them. By the same token, it is also to alert investors as to the pitfalls, and remedies, which they will need to avoid or exploit, if they are not to lose ...