- Title Pages
- Dedication
- Foreword
- Preface
- Table of Cases
- Table of Treaties, Legislation, and Related Instruments
- List of Abbreviations
- List of Contributors
- 1 International Investment Law and Comparative Public Law—an Introduction
- 2 Minimum Standards of Procedural Justice in Administrative Adjudication
- 3 Public Law Concepts to Balance Investors’ Rights with State Regulatory Actions in the Public Interest—the Concept of Proportionality
- 4 The Concept of Indirect Expropriation in Comparative Public Law—Searching for Light in the Dark
- 5 Fair and Equitable Treatment, the Rule of Law, and Comparative Public Law
- 6 Full Protection and Security
- 7 Cain and Abel: Congruence and Conflict in the Application of the Denial of Justice Principle
- 8 The Merits and Limits of Comparativism: National Treatment in International Investment Law and the WTO
- 9 Discrimination on the Basis of Nationality: Determining Likeness in Human Rights and Investment Law
- 10 Umbrella Clauses as Public Law Concepts in Comparative Perspective
- 11 Transfer of Funds: the Interaction between the IMF Articles of Agreement and Modern Investment Treaties: a Comparative Law Perspective
- 12 State Responsibility and Comparative State Liability for Administrative and Legislative Harm to Economic Interests
- 13 Legitimate Expectations and Informal Administrative Representations
- 14 Revocation and Cancellation of Concessions, Operating Licences, and Other Beneficial Administrative Acts
- 15 Public-Private Partnerships: Award, Performance, and Remedies
- 16 Economic Emergency Powers: A Comparative Law Perspective
- 17 Property Protection and Protection of Cultural Heritage
- 18 Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context
- 19 Comparative Taxation Procedure and Tax Enforcement
- 20 Investment Treaty Arbitration, Procedural Fairness, and the Rule of Law
- 21 Procedure in Investment Treaty Arbitration and the Relevance of Comparative Public Law
- 22 The Need for Public Law Standards of Review in Investor-State Arbitrations
- 23 Primary and Secondary Remedies in International Investment Law and National State Liability: A Functional and Comparative View
- 24 Comparative Compensation for Expropriation
- 25 Transparency and Representation of the Public Interest in Investment Treaty Arbitration
- Index
Comparative Taxation Procedure and Tax Enforcement
Comparative Taxation Procedure and Tax Enforcement
- Chapter:
- (p.599) 19 Comparative Taxation Procedure and Tax Enforcement
- Source:
- International Investment Law and Comparative Public Law
- Author(s):
Paul B. Stephan
- Publisher:
- Oxford University Press
This chapter reviews international practice in the administration of tax regimes and the implementation of tax collection. It analyses claims by investors that particular state actions in tax administration and enforcement have violated various treaty rights, including the guarantee of fair and equitable treatment, restrictions on expropriation, and the violation of particular commitments covered by treaty umbrellas clauses. It surveys general patterns in state practice to suggest a baseline of acceptable actions against which investor claims can be assessed.
Keywords: tax administration, tax enforcement, tax collection, expropriation, fair and equitable treatment, umbrella clause
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- Title Pages
- Dedication
- Foreword
- Preface
- Table of Cases
- Table of Treaties, Legislation, and Related Instruments
- List of Abbreviations
- List of Contributors
- 1 International Investment Law and Comparative Public Law—an Introduction
- 2 Minimum Standards of Procedural Justice in Administrative Adjudication
- 3 Public Law Concepts to Balance Investors’ Rights with State Regulatory Actions in the Public Interest—the Concept of Proportionality
- 4 The Concept of Indirect Expropriation in Comparative Public Law—Searching for Light in the Dark
- 5 Fair and Equitable Treatment, the Rule of Law, and Comparative Public Law
- 6 Full Protection and Security
- 7 Cain and Abel: Congruence and Conflict in the Application of the Denial of Justice Principle
- 8 The Merits and Limits of Comparativism: National Treatment in International Investment Law and the WTO
- 9 Discrimination on the Basis of Nationality: Determining Likeness in Human Rights and Investment Law
- 10 Umbrella Clauses as Public Law Concepts in Comparative Perspective
- 11 Transfer of Funds: the Interaction between the IMF Articles of Agreement and Modern Investment Treaties: a Comparative Law Perspective
- 12 State Responsibility and Comparative State Liability for Administrative and Legislative Harm to Economic Interests
- 13 Legitimate Expectations and Informal Administrative Representations
- 14 Revocation and Cancellation of Concessions, Operating Licences, and Other Beneficial Administrative Acts
- 15 Public-Private Partnerships: Award, Performance, and Remedies
- 16 Economic Emergency Powers: A Comparative Law Perspective
- 17 Property Protection and Protection of Cultural Heritage
- 18 Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context
- 19 Comparative Taxation Procedure and Tax Enforcement
- 20 Investment Treaty Arbitration, Procedural Fairness, and the Rule of Law
- 21 Procedure in Investment Treaty Arbitration and the Relevance of Comparative Public Law
- 22 The Need for Public Law Standards of Review in Investor-State Arbitrations
- 23 Primary and Secondary Remedies in International Investment Law and National State Liability: A Functional and Comparative View
- 24 Comparative Compensation for Expropriation
- 25 Transparency and Representation of the Public Interest in Investment Treaty Arbitration
- Index
