At the Intersection of International Tax and Investment Treaties: Practical Hurdles of Interpretation
Year: 2025
Type: article
Abstract: The collection of taxes is one of the most important functions of a state. At the same time, taxation can present a significant challenge to fostering the investment appetite that is essential for state development. The tax regulations have historically been regarded as a significant impediment to investment, largely due to their inherent instability. Moreover, a detailed examination reveals that the tax and investment fields employ disparate terminology and are guided by conflicting objectives. It is therefore necessary to establish a balance in the resolution of disputes and the definition of the terminology used. In order to address the question of how tax law is interpreted and the issues that arise at the intersection with investment activities, the authors have conducted an analysis of doctrine, international and national legal sources and jurisprudence. The study presents a normative analysis of the controversial situations that arise when different branches of law intersect with one another, as well as proposed mechanisms to eliminate the problems arising from mutual interpretation of international tax and investment treaties.
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408249490