International Investment Agreements (IIA)

Arne Schnitger and Christian Kaeser talk in this episode with Robert J. Danon, Professor of International Tax Law at the University of Lausanne, tax lawyer and chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA). After an overview about the IFA core objectives and the main topics of the IFA Congress in Cancun this October, Robert outlines the different types of Investment Agreements and the relation between the Investment Treaty Regime and Double Tax Treaties (DTT). Arne, Christian and Robert discuss the differences between MAP procedures under a DTT and the investment dispute procedures (investment tribunal), the relevance of the OECD commentaries for Investment Agreements and further aspects.