Tax Matters in International Investment Arbitration: General Questions, Jurisdiction, Merits and Remedies

Authors

Robert Danon (Editor), Sebastian Wuschka (Editor), Andreas Ziegler (Editor)

ISBN: 9789403506975

Published: June 2026

Format: Hardcover

Language: English

Publisher: Kluwer Law International

Description

Tax measures are increasingly the subject of investment treaty claims, yet investment tribunals and tax specialists have historically operated in separate worlds. This volume brings the two together, examining how tax disputes arise within investment arbitration, how tribunals approach jurisdiction and merits where tax measures are challenged, and what remedies are available when a state's tax conduct is found to breach investment protections.

Key Features

Systematic treatment of jurisdiction, merits and remedies in tax-related investment arbitration; analysis of the relationship between the international tax system and investment treaty protections; contributions from leading tax and investment-arbitration scholars; practical relevance for advisers structuring cross-border investment amid tightening tax enforcement.

Coverage

Jurisdictional thresholds for tax-related investment claims; the Fair and Equitable Treatment standard applied to tax measures; interaction between tax treaties and investment treaties; valuation and remedies in tax-related awards.

About the Authors

Robert Danon is Professor of Law at the University of Lausanne, Head of its Tax Policy Center, and former Global Chair of the IFA Permanent Scientific Committee. Sebastian Wuschka and Andreas Ziegler are established practitioners and scholars in international investment law and arbitration.

Table of Contents

Part I: General Questions — the International Tax System and the Investment Treaty Regime; Part II: Jurisdiction over Tax-Related Investment Disputes; Part III: Merits — Substantive Tax-Related Claims; Part IV: Remedies in Tax-Related Investment Arbitration.

Why buy this book?

As governments tighten tax enforcement and pursue global minimum-tax reforms, tax-related investment disputes are becoming more frequent and more consequential for cross-border investors. This is one of the first volumes to systematically bridge international tax and investment arbitration, making it valuable for arbitration practitioners, tax counsel, and institutions building cross-border dispute-resolution collections.

Keywords

investment arbitration, tax disputes, investment treaty, jurisdiction, fair and equitable treatment, international tax law, remedies

Target Audience

Arbitration practitioners, international tax counsel, academic law libraries, government treaty negotiators, investment law researchers

Genre

Academic, Professional Reference, International Arbitration & Tax Law

Q&A

Q: How do investment tribunals treat tax measures?

A: The book examines how tribunals assess jurisdiction and the Fair and Equitable Treatment standard when a state's tax conduct is challenged as a treaty breach.

Q: Does this book cover remedies as well as jurisdiction?

A: Yes — it addresses jurisdiction, merits and remedies across tax-related investment disputes.

Q: Who edited this volume?

A: Robert Danon, Sebastian Wuschka and Andreas Ziegler, drawing on contributions from tax and investment-arbitration specialists.

Where can I buy Tax Matters in International Investment Arbitration: General Questions, Jurisdiction, Merits and Remedies?

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