Tempo de leitura: menos de 1 minuto
These Seminars will review both current tax and investment reforms that affect the design, operation and operation of SEZs across the world.
Although tax treaty law and the international investment law prima facie appear to be two separate law regimes, it had been found that quite a number of issues and disputes related to tax disputes have been determined in the international investment tribunals in recent years and the claimants made the claims through investment law treaties rather than tax treaties between states.
This suggests that there is a certain degree of overlap between tax and investment treaties, which will be explored in the 2 one and a half-day seminars.
In addition, these two fields of international economic policy, which include customs, are going through massive changes which both create opportunities ofr SEZs, governments and companies but also risks associated to the difficulties in always ensuring a proper implementation of the international rules.