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Tax Law and Investment Arbitration

Conflict between domestic policies and international obligation of the State on taxation
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  • Tax Law and Investment Arbitration on Hardback by Alisher Umirdinov
  • Tax Law and Investment Arbitration on Hardback by Alisher Umirdinov
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Description

Considering the unique character of taxation, such as the necessary discretionary power of tax administration, the complexity of tax issues, and nascent development of tax systems in many developing countries, this book provides a comprehensive analysis of tax disputes from the viewpoint of protecting the legitimate fiscal conduct of host State in investment arbitration that are of both theoretical and practical importance. The book tries to rectify and fulfill the lacunae of scholarship on tax disputes that has been hitherto overwhelmingly investor-centered. The most distinguished characteristic of the book lies in the manner in which it deals with the arbitration of taxation in a comprehensive and coherent manner, including the discussion of tax stabilization clause in investment contracts that is paramount to the tax sovereignty of State. It also combines the analyses of the taxation problems from the perspective of comparative tax law of the most relevant legal systems as well as rich tax jurisprudence of WTO and European Court of Human Rights (ECtHR).

Author Biography:

Alisher Umirdinov is Associate Professor at the School of Business Law, Nagoya University of Economics, Japan.
Release date NZ
November 30th, 2024
Pages
256
Audiences
  • Professional & Vocational
  • Tertiary Education (US: College)
ISBN-13
9781138686229
Product ID
26834728

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Books >
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International economic & trade law >
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