THE TREATMENT AND TAXATLON OF FOREIGN INVESTMENT UNDER INTERNATIOAL LAWPDF电子书下载

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Introduction 1

1Foreign investment and international law 5

Introduction 5

1.1 Foreign investment and international law 5

1.1.1 State sovereignty 6

1.1.2 A general requirement of non-discrimination 10

1.1.3 The significance of expropriation 13

1.1.4 Expropriation - the legal issues 18

1.2 International law and expropriation 21

1.2.1 The right to expropriate 21

1.2.2 The ‘public purpose’ requirement 24

1.2.3 The duty to compensate and the basis for the assessment of compensation 26

1.2.4 The role of international， as opposed to domestic， law 28

1.3 Dispute resolution 30

1.3.1 Protest， espousal and settlement 30

1.3.2 Lump-sum settlements， ad hoc arbitrations and dispute settlement clauses 32

1.3.3 Arbitration of foreign investment disputes 33

2Setting standards for the treatment of foreign investment 35

Introduction 35

2.1 Bilateral Investment Treaties （BITs） 35

2.2 The Code Movements 39

2.2.1 The regulation of host state conduct 39

2.2.2 The regulation of MNEs 43

2.3 New directions 45

3 Taxation and international law： jurisdictional aspects 48

Introduction 48

3.1 State jurisdiction 48

3.1.1 Territoriality 49

3.1.2 Nationality 57

3.1.3 Other bases of jurisdiction 60

3.1.4 The inadequacy of the traditional jurisdictional principles 64

3.2. Limitations on jurisdictions in the eld of taxation 64

3.2.1 Substantive customary law restrictions on tax jurisdiction 65

3.2.2 Restrictions arising from the general principles of jurisdiction 75

4 Taxation of transnational business 78

4.1 General principles 78

4.1.1 Basic tax principles 79

4.1.2 Principles employed in the avoidance of double taxation 81

4.1.3 Double taxation treaties 83

4.1.4 Transfer pricing and other abuses - combatting avoidance and evasion 87

4.2 Taxation under the World Trade Organisation 88

4.2.1 The General Agreement on Tariffs and Trade 88

4.2.2 Exceptions， variability and historic preferences 92

4.2.3 The General Agreement on Trade in Services 94

4.2.4 The Agreement on Trade-Related Investment Measures 94

4.2.5 The Agreement on Trade-Related Aspects of Intellectual Property Rights 95

5 Challenges to the international legal order 98

Introduction 98

5.1 International law and foreign investment： a critique 98

5.1.1 The distinction between direct and indirect investments 98

5.1.2 The system of diplomatic protection 99

5.1.3 International protection discourages localisation 102

5.1.4 The focus on property aspects of the investment relationship 103

5.2 International law and taxation： a critique 103

5.2.1 The absence of effective co-ordination 104

5.2.2 Issues of equity between states 111

5.3 Structural limitations of the international legal system 113

5.3.1 Unilateralism - the Helms-Burton dispute 113

6 The challenges of free trade： issues arising from the treatment and taxation of foreign investment in the EU and NAFTA 117

Introduction 117

6.1 The treatment of foreign investment in a free trade area 119

6.1.1 The international law context 119

6.1.2 Foreign investment in the EC 121

6.1.3 Foreign investment in NAFTA 129

6.2 The taxation of foreign investment in a free trade area 132

6.2.1 Taxation of foreign investment in the EU 132

6.2.2 Taxation of foreign investment under NAFTA 150

6.3 Dispute resolution in the EU and NAFTA - some issues 151

7 The treatment of foreign investment： towards a new paradigm 159

New international standards - introduction 159

7.1 The treatment of foreign investment under GATT - the FIRA Case 160

7.2 Clarifying the relationship between GATT and investment regulation 162

7.3 Foreign investment under the WTO Code 164

7.3.1 The Agreement on Trade-Related Investment Measures （TRIMs） 164

7.3.2 The General Agreement on Trade in Services（GATS） 166

7.3.3 The Trade Policy Review Mechanism 171

7.4 The Multilateral Agreement on Investment - a model for the future？ 174

7.5 The MAI and the environment 190

7.6 The MAI and social concerns 196

7.7 The MAI and development 196

7.8 The future of the MAI 198

8 Towards international disciplines - some conclusions 200

Introduction 200

8.1 Addressing environmental concerns in WTO disciplines - the record 201

8.2 The WTO and social concerns 207

8.3 Non-governmental organisations 208

8.4 Individuals in international trade law 214

8.5 The issue of forum 217

8.6 A forum for a future multilateral agreement on investment 217

8.7 Prospects for a future multilateral agreement on investment 222

Bibliography 225

Index 239

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