The Arbitrability of Investor-State Taxation Disputes in International Commercial Arbitration - Journal of International Arbitration View The Arbitrability of Investor-State Taxation Disputes in International Commercial Arbitration by Lauren Brazier - Journal of International Arbitration The Arbitrability of Investor-State Taxation Disputes in International Commercial Arbitration Lauren Brazier 32 1

Despite the expanding scope of arbitrability, the arbitrability of tax disputes remains unsettled. While it has been a hotly discussed topic in international investment arbitration, it also warrants attention in the context of international commercial arbitration. This article provides an in-depth examination of the arbitrability of investor-State taxation disputes in international commercial arbitration. It concludes that there is a logical distinction between taxation disputes that directly implicate the sovereignty of States (inarbitrable), and those that do not (arbitrable). In reaching this conclusion, this article also yields insights into arbitrability more generally.

Journal of International Arbitration