The compatibility of the substance over form doctrine with tax and investment treaties: A case study of Lone Star v the Republic of Korea

In late August 2022, the Lone Star tribunal concluded one of the latest awards in tax-related investment treaty disputes (the tax-related claims account for almost USD 1.5 billion of the total of almost USD 4.7 billion claimed in compensation). It also is the first award in which the tribunal dealt...

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Bibliographic Details
Main Author: KUZNIACKI, Blazej
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/2040
https://ink.library.smu.edu.sg/context/soa_research/article/3067/viewcontent/LoneStar_sv.pdf
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Institution: Singapore Management University
Language: English