Notice bibliographique
Résumé
This thesis examines tax disputes adjudicated by investor-state tribunals. I argue that the nature of taxation – a compulsory levy – is unlike any other state regulatory measure such as an environmental or a public health measure. I suggest that tax-related investment disputes constitute a unique category of foreign investment disputes, and that investment tribunals should recognize them as such. Not all arbitral tribunals, however, acknowledge the distinct character of taxation which leads to inconsistent jurisprudence. Apart from the nature of tax, tax carve outs are another important factor that distinguish tax- related investment disputes from other investment disputes. I show that tax carve outs are included in IIAs in order to prevent overlap with tax treaties. Tax carve outs determine the scope of the tribunal’s jurisdiction, and limit the substantive obligations that are applicable to a state’s taxation measures; but since tax carve outs are worded differently and vary in scope, each arbitral tribunal needs to establish its jurisdiction carefully. While some tribunals have been careful to clearly demarcate their jurisdiction, others have been imprecise. An analysis of the arbitral awards reveals that the approaches of investment tribunals in tax- related investment disputes differ as to expropriation, fair and equitable treatment, and non- discrimination. For expropriation claims, some tribunals regard tax measures as a unique category and correctly set a high threshold for taxation measures to qualify as expropriation. With respect to non-discrimination and fair and equitable treatment claims, investment tribunals tend to assimilate tax measures to all other measures. These differences reflect not only the distinct nature of the obligations, but also tribunals’ failure to recognize that tax-related investment disputes constitute a unique category. In the future, it is likely that the lower threshold for fair and equitable treatment and non- discrimination will lead investors to rely primarily on these standards in tax-related investment disputes. Additionally, international tax law (ITL) has played a limited role in tax-related investment disputes. Investment tribunals, instead, prefer to rely on WTO jurisprudence in their analysis and findings. I argue that there are general principles of law in ITL which tribunals should include in their analysis.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,000 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,001 | 0,000 |
| Bibliométrie | 0,000 | 0,000 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,000 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».