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

2019 Fiscal Year Final Research Report

• 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
• Keywords: 投資仲裁 / 課税権 / 投資保護

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.

Free Research Field

国際経済法

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。