| 000 | 02413nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146908 _d146908 |
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| 003 | ES-MaIEF | ||
| 005 | 20230102130350.0 | ||
| 007 | ta | ||
| 008 | 221229t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_963454 _aKuzniacki, Blazej |
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| 245 | 0 |
_aEuropean Union law and global investment regime _bUnshell proposal as a next (mis)step of the EU against investment treaty arbitration? _c Błażej Kuźniacki |
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| 500 | _aResumen | ||
| 520 | _aThis article addresses a largely unchartered interdisciplinary research area of the global investment regime and European Union (EU) law with an emphasis on the prevention of international tax avoidance in the EU. It focuses on the intersections between newly proposed anti-tax avoidance legislation by the European Commission that is known as the Unshell Directive (UD) and international investment agreements (IIAs). In this article, the author sets a stage for the intersections by discussing the Court of Justice of the European Union (CJEU) case law and the commission’s actions aimed against the most powerful enforcement tool in the global investment regime, i.e., the investor-state dispute settlement (ISDS) mechanism, by attempting to render it illegal and ineffective within the EU. The corresponding reactions from the arbitral tribunals are also addressed. The discussion evolves to identify and analyse the interplay between the proposal of the UD (also the Unshell Proposal or UP) and the IIAs to reveal that the impact of the former on the latter is ambiguous by design in order to minimalize legal certainty vis-à-vis protection of foreign investment in the EU via shell entities. This constitutes a foundation for potential, seismic tensions between the UD and the global investment regime that are not beneficial for marketing and development of the EU internal (single) market and may thus weaken the EU’s global competitiveness in the area of foreign investments. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_aINVERSIONES _947531 |
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| 650 | 4 |
_933449 _aBUENA FE |
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| 650 | 4 |
_958341 _aSOCIEDADES INTERPUESTAS |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_aLEGISLACION COMUNITARIA _942805 |
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| 773 | 0 |
_9168618 _oOP 2141/2022/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 11, November 2022, p. 782-802 |
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| 942 | _cART | ||