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Customary International Law and Tax Jurisdiction
Customary International Law and Tax Jurisdiction Céline Braumann Little attention has been paid to the pervasive effects of customary international law in contemporary issues of international taxation. Customary international law influences states’ bargaining power in treaty negotiations, serves as a gap-filler for issues not regulated by treaties, and informs the interpretation of tax treaties by judges and administrative agencies. This study represents the most comprehensive and robust empirical analysis of customary international tax law to date. It adds the – formerly absent – voice of a public international lawyer to the conversation. Using a novel and carefully theorized methodo...
From Bilateral Arbitral Tribunals and Investment Courts to a Multilateral Investment Court
This open access book considers the potential setup for a future Multilateral Investment Court (MIC). The option of an MIC was first discussed by the EU Commission in 2016 and has since been made an official element of the EU Common Commercial Policy. In 2017, UNCITRAL also decided to discuss the possibility of an MIC, and on 20 March 2018, the Council of the EU gave the EU Commission the mandate to negotiate the creation of an MIC. The “feasibility study” presented here is intended to contribute to a broader discussion on the options for a new international court specialized in investment protection. The cornerstones of such a new permanent court are a strict orientation on the rule of law, reduced costs of investment protection, transparency considerations, aspects of consistency in case law, and the effective enforceability of MIC decisions.
Investment Arbitration and State-driven Reform
Adopting a systemic, evidence-based, and interdisciplinary perspective, this book provides a holistic account of how states have changed the investment regime through their evolving treaty practice, how investment arbitration tribunals have rolled back changes by interpreting new treaties like old ones, and how states and tribunals can successfully modernize the investment regime by reading and reforming old treaties in light of new ones.
The Transformation of EU Treaty Making
Investigates the struggle between governments, parliaments, the people and courts over who participates in EU treaty making.
Women's Property Rights Under CEDAW
For over 40 years, the leading international treaty body on women's rights, the Committee on the Elimination of All Forms of Discrimination Against Women (the CEDAW Committee), has been generating jurisprudence interpreting CEDAW's obligations that states protect the equal rights of women. This book concludes that CEDAW's re-engendering of property--although a flawed and evolving work in progress--has the potential to be transformative for the half of the planet who is more likely to be treated as property than to have any.
International Law of Taxation
Elements of International Law represents a fresh approach in the literature of international law. It is a long series of short books. Elements adopts an objective, non-argumentative approach focusing on narrowly defined core topics in international law. Eventually, the series will offer a comprehensive treatment of the whole of the field. At the same time, each individual title will be a reliable go-to source for practising international lawyers, judges and arbitrators, government and military of officers, scholars, teachers, and students. Book jacket.
Advanced Introduction to International Investment Law
August Reinisch gives a broad overview of the entire field of international investment law that has emerged as an important subfield of international economic law over the last decades. As a result of the boom of investment arbitration since the late 1990s, core questions of the substantive treatment of foreign investors are analysed. Combining an academic and a practical perspective, this book has been written to provide an introduction to investment law for lawyers, political scientists, economists as well as those interested in international relations.
Fiscal State Aid Schemes
Fiscal State Aid Schemes Selectivity and Limits to Enforcement Sophia Piotrowski Taxation is a core area of a State’s sovereignty and therefore highly sensitive to State aid control. This thoroughgoing study fully explains the architecture of EU State aid law as applied to fiscal aid schemes and elucidates the legal consequences of infringements in the context of State aid. Focusing on the criterion of selective advantage under Article 107(1) TFEU and on the limits to recovery in the enforcement of State aid law, the author explores the current state of play after nearly 25 years of an ever more significant role of fiscal State aid law, emphasizing its ongoing uncertainties and potential m...
Non-Binding Norms in International Humanitarian Law
This series emerged through the vision of the late Antonio Cassese. Since then the series has published original and innovative works on challenging issues in international humanitarian law and international criminal justice, primarily by emerging authors. Given the ever-growing intersection of these areas with other fields of international law such as the jus ad bellum, and disciplines such as criminology, sociology, and history, the scope of the series also incorporates these perspectives. Fresh approaches and new ideas for improving conceptual and practical challenges are welcomed. The series editors encourage submissions from around the world, and will consider edited collections, although the primary focus is on authored works. Book jacket.
Schreuer's Commentary on the ICSID Convention
This unique compendium offers an article-by-article commentary on the Convention on the Settlement of Investment Disputes between States and Nationals of Other States. Providing a comprehensive explanation of the functioning of this important mechanism for the settlement of investor-State disputes, it incorporates the preparatory work, the Convention's text, various rules and regulations adopted under the Convention, the practice of arbitral tribunals under the Convention, and academic writings on the subject. The first and second editions of this Commentary have been relied upon by numerous arbitral tribunals. This third edition follows the same system and approach, but extensive updates and revisions reflect the vast increase in arbitral practice since the publication of the second edition. A number of novel issues that have emerged through this practice are now addressed, making this practice-oriented guide an indispensable tool for anyone dealing with the ICSID Convention. Likewise, the number of contributors to and editors of the third edition has increased.
