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The arbitrability of investor-state taxation disputes in international commercial arbitration

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thesis
posted on 14.11.2021, 00:43 by Brazier, Lauren Waveney

Despite the expanding scope of arbitrability in recent times, the arbitrability of tax disputes remains an unsettled issue. While it has been a hotly discussed topic in the field of international investment arbitration, it also warrants attention in the context of international commercial arbitration. In particular, the arbitrability of investor-state taxation disputes in this area raises a number of challenging issues. Accordingly, this article provides an in depth examination of the arbitrability of investor-state taxation disputes in international commercial arbitration. It concludes that traditional concerns regarding the arbitrability of tax disputes do not, in principle, support the inarbitrability of all tax disputes. Rather, there is a logical distinction to be drawn between taxation disputes that directly implicate the sovereignty of states, and disputes as to taxation that are merely contractual in nature, and only involve taxation indirectly. In reaching this conclusion, this article also yields some insights into both the question of which law should govern arbitrability and also into the nature of arbitrability more generally, in the light of the developments that have occurred in this area.

History

Copyright Date

01/01/2013

Date of Award

01/01/2013

Publisher

Victoria University of Wellington - Te Herenga Waka

Rights License

Author Retains Copyright

Degree Grantor

Victoria University of Wellington - Te Herenga Waka

Degree Name

LL.B. (Honours)

ANZSRC Type Of Activity code

970118 Expanding Knowledge in Law and Legal Studies

Victoria University of Wellington Item Type

Research Paper or Project

Language

en_NZ

Victoria University of Wellington School

School of Law