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<title>KluwerLawOnline.com - Intertax</title>
<link>https://kluwerlawonline.com/Journals/Intertax/3</link>
<description>Provides up-to-date, ground-breaking analysis on international, regional and comparative taxation from both legal and economic angles.</description>
<language>en-gb</language>
<pubDate>Wed, 02 Apr 2025 00:01:07 GMT</pubDate>
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<title>Article: Denial of Justice: International Investment Agreements and the Implementation of the Global Minimum Tax [pre-publication]</title>
<link>https://kluwerlawonline.com/JournalArticle/Intertax/53.5 [pre-publication]/TAXI2025039</link>
<category>Intertax</category>
<description><p class="MsoNormal"><i>To assist in the
introduction and operation of the global minimum tax, the OECD’s supplementary
material includes a rule which would likely result in a multinational entity
paying tax in another jurisdiction on income earned in a particular source
jurisdiction where the entity launches a legal challenge against the source
jurisdiction’s minimum tax. In effect, this rule (intentionally) discourages
taxpayers from using either domestic or international law to challenge the
imposition of a minimum tax, by making the challenge economically unviable.
Some commentators have queried whether the jurisdictions that adopt this rule
may commit a denial of justice under customary international law, by impeding
or discouraging taxpayers’ resort to rights of access to domestic courts and
international arbitration tribunals constituted under international investment
agreements (IIAs). This paper concludes, however, that such a rule would likely
not amount to a denial of justice in so far as it discourages claims to either
domestic courts or international tribunals. As such, this paper removes one
potential obstacle for countries – particularly developing countries – in
implementing the OECD’s minimum tax rules, even if other obstacles may remain.</i></p>Volume 53 Online ISSN 0165-2826</description>
<pubDate>Wed, 02 Apr 2025 00:01:07 GMT</pubDate>
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<title>Article: Global Taxation’s Price: Quantifying Pillar Two Damages in IIA Disputes [pre-publication]</title>
<link>https://kluwerlawonline.com/JournalArticle/Intertax/53.5 [pre-publication]/TAXI2025040</link>
<category>Intertax</category>
<description><p class="MsoNormal"><i>This article addresses
the emerging conflicts between Pillar Two taxation rules and international
investment agreements (IIAs) by focusing on developing methodologies for
assessing economic damages in related disputes. The study aims to establish a
comprehensive framework for quantifying economic losses arising from potential
IIA violations due to Pillar Two implementation. It examines the legal basis
for damage claims under IIAs by analysing relevant precedents and provisions.
The research evaluates various methodological approaches for calculating
damages in international investment disputes and assesses their suitability for
Pillar Two-related scenarios. Economic models and quantitative techniques, such
as the discounted cash flow (DCF) analysis and the lost profit method, are
examined for their effectiveness in estimating Pillar Two’s financial impact on
investors. The article incorporates case studies and reviews past damage
assessments in tax-related contexts. It discusses policy implications and
offers guidelines for key stakeholders including policymakers, investors, and
arbitral tribunals as well as focusing on best practices and potential
challenges in damage assessment. This research aims to alleviate a critical
deficiency in the existing literature by providing a nuanced, multidimensional
framework to facilitate a more informed approach to resolving disputes at the
intersection of Pillar Two rules and IIAs.<o:p></o:p></i></p>Volume 53 Online ISSN 0165-2826</description>
<pubDate>Wed, 02 Apr 2025 00:01:07 GMT</pubDate>
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<title>Editorial: Scholactivism in Tax Law [pre-publication]
</title>
<link>https://kluwerlawonline.com/JournalArticle/Intertax/53.5 [pre-publication]/TAXI2025041</link>
<category>Intertax</category>
<description><p class="MsoNormal"><br></p>Volume 53 Online ISSN 0165-2826</description>
<pubDate>Wed, 02 Apr 2025 00:01:07 GMT</pubDate>
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<title>Literature Review: <i>Non-Fiscal Tax Policies and State Sovereignty. The Rise of Modern Nation States to Globalization and Corporate Feudalism</i>, (Guilio Allevato. 1st Edition. Cheltenham. UK: Edward Elgar Publishing 2024) [pre-publication]</title>
<link>https://kluwerlawonline.com/JournalArticle/Intertax/53.5 [pre-publication]/TAXI2025042</link>
<category>Intertax</category>
<description><p class="MsoNormal"><br></p>Volume 53 Online ISSN 0165-2826</description>
<pubDate>Wed, 02 Apr 2025 00:01:07 GMT</pubDate>
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<title>Editorial: Global Minimum Taxation and International Investment Agreements </title>
<link>https://kluwerlawonline.com/JournalArticle/Intertax/53.4/TAXI2025034</link>
<category>Intertax</category>
<description>Volume 53 Online ISSN 0165-2826</description>
<pubDate>Wed, 02 Apr 2025 00:01:07 GMT</pubDate>
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