The conference will examine the settlement of tax disputes under international law, with the aim of analysing taxation issues through the lens of international law and its dispute settlement procedures. The interaction between taxation and investor rights as protected under international investment agreements will be explored. Taxation measures are often sought to be excluded from the scope of such agreements. But taxation can affect investor rights, when its effect is tantamount to expropriation, or when it imposes disproportionate or discriminatory burden on foreign investors. The relationship between tax law and international human rights law will also be considered. States’ imposition of taxes must be exercised in accordance with human rights principles. These limits will be examined by reference, in particular, to the jurisprudence the European Court of Justice and the European Court of Human Rights. The conference will also discuss the dispute settlement mechanisms in double taxation agreements and their relationships with other forms on international dispute settlement. The conference will bring together academics and practitioners from tax and international law backgrounds. The final session will be devoted to the work of junior scholars.
Tuesday, October 13, 2015
Conference: The Settlement of Tax Disputes under International Law
On November 12-13, 2015, the Research Unit in Law, University of Luxembourg, will hold a conference on "The Settlement of Tax Disputes under International Law." The program is here. Here's the idea: