New Research Project: Tax & Investment Law: Tax Disputes and Investment & Commercial Arbitration – Any input welcome !

New Research Project: Tax & Investment Law: Tax Disputes and Investment & Commercial Arbitration – Any input welcome !

Automatic Exchange of and the Swiss Voluntary Tax Programme - British  Residents' Association of Switzerland


The Tax Policy Center and the Centre of Comparative, European and International Law of the University of Lausanne are delighted to announce that they are launching a research platform dedicated to tax disputes and investment & commercial arbitration. This research project, which has been granted an endowment from the School of Law, is premised on the increased importance of international arbitration in solving cross-border tax disputes.

The project will in particular focus on the following core areas:

Investment arbitration and cross-border tax disputes

  • Role of investment arbitration in solving international tax disputes;
     
  • Impact of European Law on bilateral investment treaties;
     
  • Genesis and evolution of tax and investment treaties; possible influence of the recent post-BEPS multilateralization of tax treaty policy (Multilateral Instrument) on investment treaties;
     
  • Interpretation of tax and investment treaties under the customary rules of the Vienna Convention on the Law of Treaties;
     
  • Breach of treaty obligations (treaty override or “dodging”) under international law, including the rules on State Responsibility for wrongful acts;
     
  • The role of international organizations in shaping tax and investment treaty policy (OECD, UN, UNCITRAL, UNCTAD);
     
  • Comparison of the efficiency of dispute resolution mechanisms under tax and investment treaties (mutual agreement procedure, arbitration under tax treaties, investor-State arbitration).

And more specifically the following issues:

  • The issue of abuse under tax and investment treaties (abuse of process, treaty shopping, improper use of tax treaties) and the standards and remedies to address this problem (interpretative and implied prohibition of abuse, denial of benefits clauses, principal purpose test, etc.);
     
  • Impact of the following standards of protection on tax measures:
     
    • The fair and equitable treatment standard (FET);
       
    • The non-discrimination and most-favored nation (MFN) clauses;
       
    • Prohibition of expropriation;
       
    • Umbrella clauses.

Commercial arbitration and cross border tax disputes

  • The relevance of tax issues in commercial arbitration

Research Team

MemberFunction
Robert DanonFull Professor, Director of the Tax Policy Center
Vikram ChandAssociate Professor, Tax Policy Center
Andrea BonomiFull Professor, Director of the Centre of Comparative, European and International Law
Eva LeinFull Professor, Centre of Comparative, European and International Law
Andreas R. ZieglerFull Professor, Centre of Comparative, European and International Law
Lionel RebohResearch Associate, Tax Policy Center
Benjamin MalekResearch Associate, Tax Policy Center

More: https://www.unil.ch/taxpolicy/home/menuinst/tax–investment-law.html

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