The two worlds are not that apart. In March 2021, UNCTAD released a report which addresses the potential implications of International Investment Agreements (IIAs) for tax-related measures. According…
This post aims at highlighting an inconsistency in the law of the European Union (“EU”) in regards to the comparison of the treatment of Bilateral Investment Treaties (“BITs”) and Double Taxation…
Adoption of the EU Council Directive on Tax Dispute Resolution Mechanisms in the European Union on 10 October 2017 is a milestone in international tax dispute resolution. The Directive offers a…
