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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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Comparative Taxation Procedure and Tax Enforcement

Comparative Taxation Procedure and Tax Enforcement

Chapter:
(p.599) 19 Comparative Taxation Procedure and Tax Enforcement
Source:
International Investment Law and Comparative Public Law
Author(s):

Paul B. Stephan

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199589104.003.0019

This chapter reviews international practice in the administration of tax regimes and the implementation of tax collection. It analyses claims by investors that particular state actions in tax administration and enforcement have violated various treaty rights, including the guarantee of fair and equitable treatment, restrictions on expropriation, and the violation of particular commitments covered by treaty umbrellas clauses. It surveys general patterns in state practice to suggest a baseline of acceptable actions against which investor claims can be assessed.

Keywords:   tax administration, tax enforcement, tax collection, expropriation, fair and equitable treatment, umbrella clause

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