Tax Reading Group (03/25)

How to Prepare

1)  Read the article in advance: "International Investment Agreements and the International Tax System: The Potential of Complementarity and Harmonious Interpretation" 

2)   Think about one or two sentences in the article that intrigued you.

3)   Reflect on these guiding questions:

·      The article claims that the international tax system and investment treaty regime offer considerable potential for complementarity. The fair and equitable treatment (“FET”) standard ensures a harmonious interpretation between the investment treaty protection regime and international tax standards.

Does the introduction of the global minimum tax under Pillar 2 reinforce the complementarity between the international tax system and the investment treaty regime, particularly concerning the fair and equitable treatment (FET) standard, or does it pose challenges to the interpretation and application of FET in investment treaties?

·  The article highlights the key differences in dispute resolution mechanisms between the investment treaty regime and the international tax system. The authors suggest that the independent arbitration tribunal presents distinct advantages compared to mutual agreement procedure and even tax treaty arbitration. Furthermore, the article concludes by addressing the potential for the international tax system to develop an effective dispute-resolution mechanism inspired by the investment treaty framework.

Considering the new developments at the UN with negotiations of a UN Tax Framework Convention and the choice of the second protocol, “Prevention and resolution of tax disputes,” how can dispute resolution in tax-related issues be addressed through UN processes without creating fragmentation in the system?

Meeting Format

1)    Welcome & Introduction (15 mins.)

·      A brief welcome and overview of the session

·      A concise summary of the article’s key points and arguments

·      Sharing the sentences in the article that intrigued you

2)   Guided Discussion (30 mins.)

·      Discussions around the guiding questions provided pre-meeting

3)   Wrap-up & Closing (15 mins.)

·      Summarize key takeaways

·      Final thoughts

·      Next steps

If you have any questions, please don’t hesitate to contact us at This email address is being protected from spambots. You need JavaScript enabled to view it.

Looking forward to an engaging and insightful discussion with you!

Best regards,

Ezgi
INTRA Tax Reading Group