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The Compatibility Of The Substance Over Form Doctrine With Tax And Investment Treaties: A Case Study Of Lone Star V The Republic Of Korea, Blazej Kuzniacki
The Compatibility Of The Substance Over Form Doctrine With Tax And Investment Treaties: A Case Study Of Lone Star V The Republic Of Korea, Blazej Kuzniacki
Research Collection School Of Accountancy
In late August 2022, the Lone Star tribunal concluded one of the latest awards in tax-related investment treaty disputes (the tax-related claims account for almost USD 1.5 billion of the total of almost USD 4.7 billion claimed in compensation). It also is the first award in which the tribunal dealt with the application of the substance over form doctrine (SOFD) by tax authorities and courts of the host state to prevent the abuse of a double tax treaty (DTT), and the impact of the refusal to accord the claimants the benefits under the DTT via a domestic (Korean) SOFD on …