The chapter gives an introduction to some of the most relevant issues that could arise in relation to international tax and international investment. It covers the analysis of International Investment Agreements, European Union law and instruments, OECD standards and issues of damages valuation in relation to international taxation. It gives particular weight to investment protection standards and international tax dispute resolution, and to how the particular characteristics of this latter regime may be helpful in the context of the international investment arena. It also provides suggestions for cross-contamination to improve the Investor-State Dispute System. In addition, the chapter offers examples of how standards of treatment in the context of tax law could impact the rights of a qualified investor under international investment law. Furthermore, it illustrates current solutions to some issues arising in international investment arbitration and provides suggestions for their avoidance. This with the objective of protecting the interests of both host states and international foreign investors.
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