Fiscal measures and indirect expropriation in international investment law

Diplôme Thèse Fiscal measures and indirect expropriation in international investment law eng 2019-01-30 author Saugar Koster Carmen Alexandra 790276 director Kaufmann-Kohler Gabrielle 28714 director Hinojosa Martínez Luis Miguel 10.13097/archive-ouverte/unige:134206 urn:nbn:ch:unige-1342069 D. 977 Investment activity and the economic policies of host States are directly related. This relationship has an impact not only on the attraction of foreign direct investment, but also on the negotiation and conclusion of international treaty law on investment, taxation and trade. The result of the interaction between these different fields of economic law is that tax disputes can be shifted to investor-State arbitration in claims of expropriation. Thus, a fiscal measure can be tantamount to expropriation under international investment law. However, arbitral case law treats taxation as a special category. The general standard of indirect expropriation is then applicable with a higher threshold. This development of the theory of indirect expropriation in fiscalibus is understood from the sovereignty paradigm. When not excluded, the host State's policy space for addressing fiscal issues is restricted by the substantive protection of the investment as covered by the applicable law. International investment arbitration Indirect expropriation Fiscal measures Public international law Private international law Fiscal law Dewey 340.9 95 Département de droit international privé 5I false 3ae9b910-13ba-40dc-880d-5a6859d46bea Thesis Private PhDThesis_SaugarKoster.pdf 3084056 application/pdf 9897e7777591681f1c2e0f6144cbee6aee909c1e6d5776c6e4d60dbf93383160 closedAccess Faculté de droit / Département de droit international privé

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Saugar Koster, Carmen Alexandra