BIICL and WilmerHale are delighted to launch our study on Tax-related Measures in Investor-State Arbitration.
In contrast to the existing literature, the authors have taken an empirical approach to assess various aspects of tax-related disputes: the geographic origins of claimants and respondent States, the economic sectors involved, the types of measures challenged, and the likelihood of success, among others.
Much of this report presents the findings of an empirical analysis of 62 investor-State treaty disputes and 21 contractual tax-related disputes. In addition to painting a bigger picture of tax-related disputes and identifying patterns in tribunals' decision-making, the report discusses specific treaty provisions that give rise to tax disputes.
BIICL and WilmerHale hopes that this report will help those working in the field of investor-State arbitration to better understand the key statistical trends and patterns of decision-making. At the same time, the report may help those involved in reforming the system of investor-state dispute resolution or investment treaties.