The Treatment and Taxation of Foreign Investment Under International Law
Fiona C. Beveridge
Price: $90.00 245 pages. 1 Hardcover Volume. Table of Treaties and other Documents. Table of Cases. Index. Bibliography. Published December 2000.
ISBN-13: 978-1-929446-08-7 / ISBN-10: 1-929446-08-X
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Table of international treaties, legislation and other documents
Table of cases
Series editor's preface
Acknowledgements
Abbreviations
Introduction
1 Foreign investment and international law
Introduction
1.1 Foreign investment and international law
1.1.1 State sovereignty
1.1.2 A general requirement of non-discrimination
1.1.3 The significance of expropriation
1.1.4 Expropriation - the legal issues
1.2 International law and expropriation
1.2.1 The right to expropriate
1.2.2 The 'public purpose' requirement
1.2.3 The duty to compensate and the basis for the
assessment of compensation
1.2.4 The role of international, as opposed to domestic, law
1.3 Dispute resolution
1.3.1 Protest, espousal and settlement
1.3.2 Lump-sum settlements, ad hoc arbitrations and
dispute settlement clauses
1.3.3 Arbitration of foreign investment disputes
2 Setting standards for the treatment of foreign investment
Introduction
2.1 Bilateral Investment Treaties (BITs)
2.2 The Code Movements
2.2.1 The regulation of host state conduct
2.2.2 The regulation of MNEs
2.3 New directions
3 Taxation and international law: jurisdictional aspects
Introduction
3.1 State jurisdiction
3.1.1 Territoriality
3.1.2 Nationality
3.1.3 Other bases of jurisdiction
3.1.4 The inadequacy of the traditional jurisdictional principles
3.2. Limitations on jurisdictions in the field of taxation
3.2.1 Substantive customary law restrictions on tax jurisdiction
3.2.2 Restrictions arising from the general principles of jurisdiction
4 Taxation of transnational business
4.1 General principles
4.1.1 Basic tax principles
4.1.2 Principles employed in the avoidance of double taxation
4.1.3 Double taxation treaties
4.1.4 Transfer pricing and other abuses - combatting avoidance
and evasion
4.2 Taxation under the World Trade Organisation
4.2.1 The General Agreement on Tariffs and Trade
4.2.2 Exceptions, variability and historic preferences
4.2.3 The General Agreement on Trade in Services
4.2.4 The Agreement on Trade-Related Investment Measures
4.2.5 The Agreement on Trade-Related Aspects of
Intellectual Property Rights
5 Challenges to the international legal order
Introduction
5.1 International law and foreign investment: a critique
5.1.1 The distinction between direct and indirect investments
5.1.2 The system of diplomatic protection
5.1.3 International protection discourages localisation
5.1.4 The focus on property aspects of the investment relationship
5.2 International law and taxation: a critique
5.2.1 The absence of effective co-ordination
5.2.2 Issues of equity between states
5.3 Structural limitations of the international legal system
5.3.1 Unilateralism - the Helms-Burton dispute
6 The challenges of free trade: issues arising from the treatment
and taxation of foreign investment in the EU and NAFTA
Introduction
6.1 The treatment of foreign investment in a free trade area
6.1.1 The international law context
6.1.2 Foreign investment in the EC
6.1.3 Foreign investment in NAFTA
6.2 The taxation of foreign investment in a free trade area
6.2.1 Taxation of foreign investment in the EU
6.2.2 Taxation of foreign investment under NAFTA
6.3 Dispute resolution in the EU and NAFTA - some issues
7 The treatment of foreign investment: towards a new paradigm
New international standards - introduction
7.1 The treatment of foreign investment under GATT – the FIRA Case
7.2 Clarifying the relationship between GATT and investment regulation
7.3 Foreign investment under the WTO Code
7.3.1 The Agreement on Trade-Related Investment Measures (TRIMs)
7.3.2 The General Agreement on Trade in Services (GATS)
7.3.3 The Trade Policy Review Mechanism
7.4 The Multilateral Agreement on Investment - a model for the future?
7.5 The MAI and the environment
7.6 The MAI and social concerns
7.7 The MAI and development
7.8 The future of the MAI
8. Towards international disciplines - some conclusions
Introduction
8.1 Addressing environmental concerns in WTO disciplines -the record
8.2 The WTO and social concerns
8.3 Non-governmental organisations
8.4 individuals in international trade law
8.5 The issue of forum
8.6 A forum for a future multilateral agreement on investment
8.7 Prospects for a future multilateral agreement on investment
Bibliography