No taxation without investment protection: la potestad tributaria en el arbitraje de inversiones
In order to attract foreign investors to its territory, States tend to enter into international treaties and investment contracts in which they offer guarantees of a due exercise of government power. In case of breach, the investor may sue the State in an international arbitration proceeding and obt...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2019 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/174125 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22622/21784 https://doi.org/10.18800/themis.201902.005 |
| Access Level: | acceso abierto |
| Palabra clave: | Arbitraje de inversiones Potestad tributaria Protección de inversiones--Tratados Contratos de inversión https://purl.org/pe-repo/ocde/ford#5.05.01 |
| Sumario: | In order to attract foreign investors to its territory, States tend to enter into international treaties and investment contracts in which they offer guarantees of a due exercise of government power. In case of breach, the investor may sue the State in an international arbitration proceeding and obtain a compensation for the damages caused. Therefore, recent judicial rulings aim to achieve a balance between guarantees and regulatory rights, which both investors and States should grasp. This article explains how arbitration works as a mean to solve tax related disputes between investors and States. Then, it presents the application of guarantees in arbitration, such as tax stability clauses or protection standards regarding expropriation and fair and equitable treatment. |
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