The Treatment and Taxation of Foreign Investment Under International Law

The Treatment and Taxation of Foreign Investment Under International Law PDF Author: Fiona Beveridge
Publisher: Juris Publishing, Inc.
ISBN:
Category : Law
Languages : en
Pages : 272

Get Book Here

Book Description
This is an examination of issues concerning the treatment of foreign investment and the taxation of investors. It examines the challenges which globalization has thrown up for the international community from a legal perspective, contrasting recent developments with a traditional approach.

The treatment and taxation of foreign investment under international law

The treatment and taxation of foreign investment under international law PDF Author: Fiona Beveridge
Publisher: Manchester University Press
ISBN: 1526171236
Category : Law
Languages : en
Pages : 361

Get Book Here

Book Description
Now available as an ebook for the first time, this 2000 title in the Melland Schill Studies in International Law series is an examination of key issues concerning the treatment of foreign investment and the taxation of investors. It looks at some of the challenges which globalization has thrown up for the international community from a legal perspective and sets developments alongside more traditional approaches. Particular attention is paid to the needs and aspirations of developing countries and the implications for them of free trade orthodoxy. After outlining the established framework of laws concerning investment protection and taxation, the author looks at experiences in the European Union and the North Atlantic Free Trade Agreement and at a range of disputes and legal developments to assess whether international legal regimes are responding adequately to meet the needs of states and investors alike. OECD initiatives on taxation and the aborted Multilateral Agreement on Investment negotiations are examined in conjunction with the relevant provisions of the World Trade Organization Agreements.

The Effect of Treaties on Foreign Direct Investment

The Effect of Treaties on Foreign Direct Investment PDF Author: Karl P Sauvant
Publisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 795

Get Book Here

Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.

The Legal Protection of Foreign Investment

The Legal Protection of Foreign Investment PDF Author: Wenhua Shan
Publisher: Bloomsbury Publishing
ISBN: 1847319653
Category : Law
Languages : en
Pages : 578

Get Book Here

Book Description
The law of foreign investment is at a crossroads. In the wake of an unprecedented global financial crisis and a sharp surge of investment arbitration cases, states around the world are reflecting on the pros and cons of the current liberal investment regime and exploring new ways ahead. This book brings together leading investment lawyers from more than 20 main jurisdictions of the world to tackle the challenge of producing a first comparative study of foreign investment law. Based on the General and National Reports presented at the 'Protection of Foreign Investment' Session at the 18th International Congress of the International Academy of Comparative Law (Washington DC, July 2010), the book is a unique resource for investment lawyers. Part I of the book presents a comparative overview of key aspects of foreign investment protection in the world today, including admission, investment contracts, treatment standards, tax regime and incentives, performance requirement, property and expropriation, monetary transfer and dispute settlement. Part II presents in-depth and detailed accounts of the investment laws of more than 20 jurisdictions, including Argentina, Australia, Canada, China, Croatia, Czech Republic, Ethiopia, France, Germany, Greece, Italy, Japan, South Korea, Macau, Peru, Portugal, Russia, Singapore, Slovenia, Turkey, the UK and the USA. The book will be an invaluable guide to legal and business communities with an interest in the law and practice of foreign investment in the world in general and in these jurisdictions in particular.

Differences in Tax Treatment of Foreign Investors:Domestic Subsidiaries and Domestic Branches

Differences in Tax Treatment of Foreign Investors:Domestic Subsidiaries and Domestic Branches PDF Author: John Forry
Publisher: Springer
ISBN:
Category : Law
Languages : en
Pages : 276

Get Book Here

Book Description
The subject of this series of reports is the differences in tax treatment between a domestic subsidiary corporation and a domestic branch of a non-resident of foreign enterprise.

Bill to Provide Equitable Tax Treatment for Foreign Investment in the United States (Foreign Investors Tax Act of 1966) (H.R. 13103)

Bill to Provide Equitable Tax Treatment for Foreign Investment in the United States (Foreign Investors Tax Act of 1966) (H.R. 13103) PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 14

Get Book Here

Book Description


The International Law on Foreign Investment

The International Law on Foreign Investment PDF Author: M. Sornarajah
Publisher: Cambridge University Press
ISBN: 1108605192
Category : Law
Languages : en
Pages : 703

Get Book Here

Book Description
The climate surrounding foreign investment law is one of controversy and change, and with implications for human rights and environmental protection, foreign investment law has gained widespread public attention and visibility. This fully updated edition of Sornarajah's classic text offers thought-provoking analysis of the law in historical, political and economic contexts, capturing leading trends and charting the possible course of future developments. It takes into account the newer types of treaties that establish a regulatory space for states and moves away from inflexible investment protection, exploring the newly created defences relating to environment, human rights, indigenous rights and other areas ending the fragmentation of the law. It looks at the current debates on legitimacy of the system and current efforts at reform. Suitable for postgraduate and undergraduate students, The International Law on Foreign Investment is essential reading for anyone specialising in the law of foreign investments.

Foreign Investment, International Law and Common Concerns

Foreign Investment, International Law and Common Concerns PDF Author: Tullio Treves
Publisher: Routledge
ISBN: 1135071896
Category : Law
Languages : en
Pages : 434

Get Book Here

Book Description
Increasingly, transnational corporations, developed countries and private actors are broadening the boundaries of their investments into new territories, in search of a higher return on capital. This growth in direct foreign investment involves serious concerns for both the investor and host state. Various exponents of international civil society and non-governmental organisations persuasively claim that such growth in foreign investments constitutes potential and serious hazards both to the environment and the fundamental rights and freedoms of local populations. This book explores from an international law perspective the complex relationship between foreign investments and common concerns, i.e. values that do not coincide, or do not necessarily coincide, with the interests of the investor and of the host state. It pays particular attention to the role of the main international development banks in reconciling the needs of foreign investors with the protection of common concerns, such as the environment, human rights and labour rights. Among its collection of essays, the volume asks how much "regulatory space" investment law leaves; whether international investment law is an effective means of balancing contrasting interests, and whether investment arbitration currently constitutes a mechanism of global governance. In collecting the outlooks of various experts in human rights, environmental and international economic law, this book breaks new ground in exploring how attention to its legal aspects may help in navigating the relationship between foreign investment and common concerns. In doing so, the book provides valuable insights into the substantive issues and institutional aspects of international investment law.

The International Law on Foreign Investment

The International Law on Foreign Investment PDF Author: M. Sornarajah
Publisher: Cambridge University Press
ISBN: 9780521465281
Category : Law
Languages : en
Pages : 454

Get Book Here

Book Description
The author examines different techniques adopted by States for attracting foreign investment and for ensuring that foreign investment serves their economic objectives.

International Protection of Foreign Investment [2009] - II

International Protection of Foreign Investment [2009] - II PDF Author: Dennis Campbell
Publisher: Lulu.com
ISBN: 0557088232
Category : Law
Languages : en
Pages : 626

Get Book Here

Book Description
2009 RELEASE - Vol II: Lithuania-Vietnam. "International Protection of Foreign Investment, a two-volume set with more than 1,100 pages, examines the regimes applicable to inward investment in countries in North and South America, Asia and the Pacific, the Middle East, and Europe. The publication surveys issues concerning national treatment, expropriation and compensation, repatriation of funds, treatment of intellectual property, taxation, incentives, and dispute resolution. The reports are prepared by local business practitioners. Order volume I to complete the set. The publication is replaced by updated volumes annually. A 10% discount applies to a subscription for next year's update. A 25% discount applies to a subscription for three years of updates. Discounts are applied after purchase by rebate from publisher.

The International Law on Foreign Investment

The International Law on Foreign Investment PDF Author: M. Sornarajah
Publisher: Cambridge University Press
ISBN: 1108293611
Category : Law
Languages : en
Pages : 641

Get Book Here

Book Description
Following the Trans-Pacific Partnership (TPP) and Transatlantic Trade and Investment Partnership (TTIP), the demonstrations against investor-state arbitration and the wide discussion during the 2016 US presidential election, the climate surrounding foreign investment law is one of controversy and change, and with implications for human rights and environmental protection, foreign investment law has gained widespread public attention and visibility. Addressing the pressing need to examine foreign investment law in the context of public international law, the role of the multinational corporation in foreign investment and issues of liability for environmental and other damage, this new edition analyses contractual and treaty-based methods of investment protection and examines the effectiveness of bilateral and regional investment treaties. By offering thought-provoking analysis of the law in historical, political and economic contexts, this fully updated edition of Sornarajah's classic text captures leading trends and charts the possible course of future developments. Suitable for postgraduate and undergraduate students, The International Law on Foreign Investment is essential reading for anyone specialising in the law of foreign investments.