Recent amendments to the United Nations (“UN”) Model Tax Convention aim at banning the use of investor-State dispute settlement (“ISDS”) provisions for disputing tax measures, thereby attempting to…
The Lone Star v. Korea (Lone Star) Award issued on 30 August 2022 is one of the latest investment awards in tax-related investment treaty disputes and the first one in which a tribunal, inter alia,…
In 2019, a blog post discussed the push in Kyrgyzstan towards expanding the scope of arbitrable disputes. This trend has continued with the recent Tax Code reform, which allows tax disputes to be…
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…
On 12 June 2018, the Xiamen Intermediate People’s Court of PRC (“Court”), in Subway International B.V. v Xiamen Woguan Enterprise Management Co., Ltd, upheld an ICDR award made by sole arbitrator…
Introduction
Section 10 of the Singapore International Arbitration Act (“IAA”), allows a party to challenge an arbitral tribunal’s determination of its jurisdiction. Section 10(7) further provides…
India’s dispute with Vodafone has been one of its most publicized and long pending disputes with a foreign investor. Despite attempts at conciliation, parties remain locked in international…
A conference titled ‘International Financial Services and Small States’ was held at Wilmer Cutler Pickering Hale and Dorr’s London office on 30-31 January 2017, jointly organised by the firm’s…
“A camel is an animal designed by a committee” – Anonymous
In launching the BEPS programme in 2013, the OECD warned that replacement of the current consensus-based framework by unilateral measures,…
