The conflict between international obligations and domestic tax policies of states in investment arbitration

• Project/Area Number: 16K16993
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: International law
• Research Institution: Nagoya Keizai University (2017-2019); Nagoya University (2016)
• Principal Investigator: Umirdinov Alisher 名古屋経済大学, 法学部, 准教授 (10774599)
• Project Period (FY): 2016-04-01 – 2020-03-31
• Project Status: Completed (Fiscal Year 2019)
• Budget Amount: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
• Keywords: 投資仲裁 / 課税権 / 投資保護 / 投資協定仲裁 / 課税主権 / 国際投資保護 / 租税問題 / 投資協定 / 国際経済法

Outline of Final Research Achievements

This research project systematically examined the protection of policy space for states in tax-related investor-state arbitration. Concretely, the researcher tried to build the fundamentals of theory of state's legitimate tax discretionary power through examination of ① protection of individual rights and state discretionary power in comparative tax law, and ② debates in supranational systems, such as WTO and EU law.

Academic Significance and Societal Importance of the Research Achievements

本研究の成果は、租税問題の重要な側面である国家の課税主権について、従来の議論の偏向を修正するものである位置づけることができる。先進国だけでなく、途上国の租税制度やその文脈を考慮した上で提案を行った政策的インプリケーションは、投資協定仲裁の持続可能性に大きく貢献できる。

Research Products

• [Int'l Joint Research] Chamber of Commerce and Industry/International Arbitration Court(Uzbekistan)
• [Journal Article] Investment Arbitration in Uzbekistan : Case study of tax issues in natural resource investments (2020)
  • Author(s): ウミリデノブ アリシェル
  • Journal Title: 名経法学 = Meikei Law Review Volume: 44 Pages: 1-43
  • DOI: 10.15040/00000390
  • NAID: 120006813922
  • ISSN: 2433-7706
  • URL: http://id.nii.ac.jp/1329/00000390/
  • Year and Date: 2020-03-31
  • Open Access
• [Journal Article] Generating a Reform of the BRI from the Inside: Japan's Contribution Via Soft Law Diplomacy? (2019)
  • Author(s): Alisher Umirdinov
  • Journal Title: RIETI Discussion Paper Series Volume: 19-E-076 Pages: 1-24
  • Open Access
• [Journal Article] The Last Bastion of Protectionism in Central Asia: Uzbekistan’s Auto Industry in Post-WTO Accession (2019)
  • Author(s): Valijon Turakulov, Alisher Umirdinov*
  • Journal Title: Trade L.& Dev. Volume: 11-2 Pages: 301-333
  • Peer Reviewed / Open Access
• [Presentation] Latest Developments of ISDS Jurisprudence on Tax Disputes and Their Policy Implication (2019)
  • Author(s): Alisher Umirdinov
  • Organizer: Kobe Study Group of International Investment Law
  • Invited
• [Presentation] Protection of Host State's Fiscal Power in Investment Arbitration- Lessons for Developing Country (2018)
  • Author(s): Alisher Umirdinov
  • Organizer: International Conference on International Investment Dispute Settlements of UNCITRAL and ICSID: Implications for Vietnam
  • Invited
• [Presentation] Calculations and Deduction of Taxes from the Amount of Compensation in the Arbitral Award: the Case of Investment Arbitration (2017)
  • Author(s): Alisher Umirdinov
  • Organizer: Social Governance by Law FRIAS IAR Nagoya Research Project: Reactive Instruments of Social Governance
  • Int'l Joint Research
• [Presentation] Dispute Preventive Measures in International Investment Arbitration (2016)
  • Author(s): Alisher Umirdinov
  • Organizer: Preventive Instruments of Social Governance by Law
  • Place of Presentation: ドイツ、フライブルグ大学
  • Year and Date: 2016-09-21
• [Presentation] Arbitration in Uzbekistan (2016)
  • Author(s): Alisher Umirdinov
  • Organizer: Uzbek-Japan Academic Forum
  • Place of Presentation: APU 立命館大学
  • Year and Date: 2016-05-12
• [Book] Abuse of Fiscal Power by Host States in Investment Arbitration in Alexander Bruns, Masabumi Suzuki (eds.,) Reactive Instruments of Social Governance (2019)
  • Author(s): Alisher Umirdinov
  • Publisher: Mohr Siebeck
  • ISBN: 9783161576546
• [Book] Preventive Instruments of Social Governance:Dispute Preventive Measures in International Investment Arbitration (2017)
  • Author(s): Alisher Umirdinov
  • Publisher: Mohr Siebeck
  • ISBN: 9783161557040
• [Book] Law and Practice of International Arbitration in the CIS Region: Uzbekistan Chapter (2017)
  • Author(s): Foziljon Otakhonov & Alisher Umirdinov
  • Publisher: Wolters Kluwer
  • ISBN: 9789041167019
• [Book] 『講座 アジアの法整備支援』 (2017)
  • Author(s): 桑原尚子
  • Total Pages: 27
  • Publisher: 旬報社