2024 Reports

国家应采取审慎的方法实施 GLoBE 规则以避免国际投资争端解决机制

Bedoya, Fernando; Lassala, Belén

The implementation of the GloBE rules deriving from the OECD Inclusive Framework on Base Erosion and Profit Shifting can potentially impact investor’s rights under international investment agreements, through the withdrawal of tax incentives. This Perspective identifies ways to limit States' exposure to investor-state dispute settlement.