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《Journal of Shandong University of Science and Technology(Social Sciences)》 2016-02
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International Investment Tax-related Arbitration and Indirect Expropriation

LAN Lan;School of International Law,China University of Political Science and Law;  
With the development of international investment arbitration,especially with the expansion of ICSID jurisdiction,there are more and more international investment arbitration cases involving tax issues.Whether a tax-related dispute is arbitrable depends largely on whether such dispute constitutes an indirect expropriation.There have been some deep discussions on indirect expropriation in the field of international investment at present,but researches specially focusing on whether a tax-related investment dispute constitutes an indirect expropriation have been very rare.Most of the international investment tax-related arbitration cases are related to the issue whether the host country's implementation or change of its original tax policies constitutes an indirect expropriation.The correct definition of this issue not only involves the host country's normal exercise of tax sovereignty,but also has great significance of protecting the interests of overseas investors.How to effectively balance the interests between the two parties,is the focus of international investment tax-related arbitration.Either single effect principle or single purpose principle is biased,while principle of proportionality which takes the interests of both parties into consideration is favored recently in international investment tax-related arbitration.Both the host country of an international investment and the foreign investors may take this as a guide to coordinate their mutual relationships and maintain their own interests in international investment activities.
【Fund】: 中国政法大学校级人文社会科学研究资助项目“国际投资涉税仲裁与间接征收”(15ZFG82010)
【CateGory Index】: D996.4
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