Chile

Polanco Lazo, Rodrigo; Yañez, Felipe (2017). Chile. In: Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus (eds.) The Impact of Bilateral Investment Treaties on Taxation. European and international tax law and policy series: Vol. 8 (pp. 203-232). Amsterdam: IBFD

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Book Abstract: The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process – also known as investor-state dispute settlement – are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context.
The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference “The Impact of Bilateral Investment Treaties on Taxation”, which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input. A major focus is the attitude taken towards tax matters in the bilateral investment treaties of reporting countries, as is the relationship between double tax treaties and bilateral investment treaties. In addition to the national aspects, the book also outlines global trends and best practices, and in doing so it aims to analyse the consistency of existing policies with the international obligations undertaken in bilateral investment treaties. The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters.
This book is of relevance to practitioners and academics working in tax law and international investment law, as well as students doing research and all who have an interest in the most current issues in these fields of law.

Item Type:	Book Section (Book Chapter)
Division/Institute:	02 Faculty of Law > Department of Economic Law > World Trade Institute 10 Strategic Research Centers > World Trade Institute
UniBE Contributor:	Polanco, Rodrigo Javier
Subjects:	300 Social sciences, sociology & anthropology > 340 Law 300 Social sciences, sociology & anthropology > 380 Commerce, communications & transportation
ISSN:	2451-8360
ISBN:	978-90-8722-431-8
Series:	European and international tax law and policy series
Publisher:	IBFD
Language:	English
Submitter:	Pablo Rahul Das
Date Deposited:	12 Mar 2020 10:46
Last Modified:	05 Dec 2022 15:37
Related URLs:	Organisation Publication
URI:	https://boris.unibe.ch/id/eprint/141268