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International Investment Law and Comparative Public Law$
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Stephan W. Schill

Print publication date: 2010

Print ISBN-13: 9780199589104

Published to Oxford Scholarship Online: January 2011

DOI: 10.1093/acprof:oso/9780199589104.001.0001

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Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context

Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context

(p.569) 18 Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context
International Investment Law and Comparative Public Law

Christian Tietje

Karoline Kampermann

Oxford University Press

Taxation of foreign investment plays a major role in the relationship between foreign investors and host States. It might be used as an instrument by governments not only to raise revenue but also for the purpose of regulating foreign investment within the respective State. This chapter clarifies the interpretation of investment law standards as far as their impact on tax matters is concerned. Following the conceptual approach of the book this is done via a comparative public law analysis. It looks at a range of selected domestic legal orders worldwide in order to examine the (non-)existence of a representative prevalent praxis as to the scope and form of domestic, i.e., constitutional, limitations on the national tax legislator. The general principles of law concerning the exercise of State tax power vis-à-vis foreign investors extracted from this constitutional comparison are then considered in an international investment law context.

Keywords:   taxation, foreign investment, regulation, constitutional limitations, tax legislator, investment law standards, public law analysis

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