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Responses To Tax Treaty Shopping: A Comparative Evaluation, David G. Duff
Responses To Tax Treaty Shopping: A Comparative Evaluation, David G. Duff
All Faculty Publications
Over the last 40 years, the world has experienced exponential growth in international trade and investment, as well as the number of bilateral tax treaties which now number roughly 3,000. As the globalization of economic activity has greatly increased opportunities for tax avoidance and evasion, so also has the expansion of the international tax treaty network increased opportunities for taxpayers to take advantage of domestic tax rules and bilateral tax treaties by arranging their affairs in ways that reduce taxes otherwise owing or eliminate them altogether. Regarding many of these arrangements as abusive treaty shopping, the OECD and several member …
The Backlash Against Investment Arbitration: Perceptions And Reality, Michael Waibel, Asha Kaushal, Kwo-Hwa Liz Chung, Claire Balchin
The Backlash Against Investment Arbitration: Perceptions And Reality, Michael Waibel, Asha Kaushal, Kwo-Hwa Liz Chung, Claire Balchin
All Faculty Publications
Commentators increasingly question whether a backlash against the foreign investment regime is underway. This book, the outgrowth of a conference organized by the editors at Harvard Law School on April 19, 2008, aims to uncover the drivers behind the backlash against the current international investment regime. A diverse set of contributors reflect on the current state and the future direction of the international investment regime, and offer some tentative solutions for improvement: academics, practitioners, government officials and civil society. Contributors assess whether the current regime of investment arbitration is in crisis. They take a step back to look at the …