Author: Tojiboyev, Sarvar Zafarovich

Annotation: Taxation has a massive influence on host State’s policy and lawmaking in providing international investment agreement (IIA) obligations in light of promotion of good governance and rule of law at a national sphere. In this regard, taxation surely fosters legal and policy reforms in host States. However, there are some delicate tax-related investment cases, which illustrate that there is no direct impact of international investment law on changing national law and policy.

Keywords: taxation, international investment law, international investment agreement, investment dispute, host State, tax law.

Pages in journal: 232 - 238