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- Double Taxation; OECD; Tax Treaties; MLI; UNCITRAL; BIT; DTT; Taxation Rights; Mutual Agreement Procedure; IIA; ISDS; Investment Treaty Arbitration; BEPS; Base Erosion; International Tax Regime; ICSID (1)
- ISDS; investor-state arbitration; investment treaty arbitration; IIA; BIT; ICSID; Yukos; Russia; sovereignty; Crystallex; UNCITRAL; PCA; Sedelmayer; NOGA; Roscosmos; enforcement; FSIA; New York Convention; sovereign immunity (1)
- International arbitration; third-party funding; litigation finance; champerty; maintenance; cross-border disputes; investor-state dispute settlement; international; investment (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
Brooklyn Journal of International Law
The international tax and investment regimes display striking similarities. They are both based on thousands of bilateral treaties that follow similar principles but differ in fine print. They each facilitate the free flow of international capital by respectively disciplining fiscal and regulatory host state conduct. Finally, they share common historical foundations and have experienced similar periods of rapid diffusion and deep contestation. Yet, while the international tax regime recently accomplished a sweeping reform to solve a decades-old legitimacy crisis, the investment regime is still grappling with its own legitimacy crisis and reform. In 2018, the multilateral tax instrument (MLI) entered …
Sovereign Immunity For Russia's Rocket Engines? Enforcing The "Yukos" Award, Evan Drake
Sovereign Immunity For Russia's Rocket Engines? Enforcing The "Yukos" Award, Evan Drake
Brooklyn Journal of International Law
In 2003 Yukos Oil Company was once the largest oil company in Russia, and its oligarch CEO was Russia’s richest man. By 2007 Yukos had been dissolved, its CEO arrested, and its assets acquired by Russian state oil giants Rosneft and Gazprom. The fall of Yukos triggered what may be the largest arbitral dispute of all time. In 2014, the former shareholders of Yukos successfully won a $50 billion award against Russia for violations of the Energy Charter Treaty – by far the largest in history. Now the shareholders need to collect. This Note examines how Yukos could enforce its …
Third-Party Funding: The Road To Compatibility In International Arbitration, Vienna Messina
Third-Party Funding: The Road To Compatibility In International Arbitration, Vienna Messina
Brooklyn Journal of International Law
Third-party funding in global commerce and dispute resolution has gained considerable traction in the last few decades. The rise in complex international arbitration cases has encouraged a demand for third-party funding arrangements since the disputes involve large amounts of money in addition to high legal costs. This Note explores the implications of third-party funding on the practice of international arbitration, particularly with the expansion of arbitral institutions’ doctrinal rules to address the use of third-party funding. Much of the pre-existing research and literature highlights the issues that third-party funding poses in international arbitration proceedings, but fails to consider a broader, …