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…
Some of the largest arbitral awards rendered in favour of investors have been based on tax-related (mis)conduct of host states towards investors, e.g., a series of Yukos and others v Russia – US$ 50…
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,…
If you are a party to a lease agreement or a grant of right to use commercial space in Macau, tax considerations may now be critical for determining whether “to arbitrate or not to arbitrate”. In…
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…
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…
On 29 September 2016, the Singapore Court of Appeal (“SGCA” or the “Court”) released its much-anticipated judgment in Sanum Investments Ltd. v Government of the Lao People’s Democratic Republic (…
