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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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2024
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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 |