Global Treaty Practice

Global Treaty Practice

Resources on Treaty Law Practice for Professionals

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  • Taxation

    What do the Titles of Double Taxation Agreements Reveal about their Objectives?

    1. Introduction The titles of the double taxation agreements (DTAs) of the first batch of selected jurisdictions covered in this note reveal six distinct objectives. These comprise:(a) the elimination or avoidance of double taxation;(b) the prevention of tax fraud, evasion or avoidance;(c) the encouragement of trade and investment;(d) the exchange of information;(e) reciprocal administrative assistance;

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    Jude T. Amos

    //

    8 December 2025
  • Investment

    The Objectives of Bilateral Investment Treaties as Expressed in their Preambles (Part II)

    Following the review in Part I regarding the principles, aspirations and ideals behind BITs, this note covers the objectives of BITs as specifically expressed in their preambles. Specified Objectives Specifically expressed objectives in the BITs of the selected jurisdictions comprise the following: 1. Investment promotion and protection. 2. Strengthening (economic) cooperation between the Parties. 3.

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    Jude T. Amos

    //

    9 December 2025
  • Investment

    The Objectives of Bilateral Investment Treaties as Expressed in their Preambles (Part I)

    Introduction While the titles of Bilateral Investment Treaties provide an indication of their focus, it is usually in their preambles that the Contracting Parties set out in fuller terms the objectives they are seeking to achieve by concluding such a treaty. This serves as a useful source of reference in the interpretation of the provisions

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    Jude T. Amos

    //

    8 December 2025
  • Investment

    What do the Titles of Bilateral Investment Treaties Reveal about their Focus?

    The titles of Bilateral Investment Treaties (BITs) concluded by the selected jurisdictions covered in this note reveal two main areas of focus. The first and the most common is unsurprisingly that of investment facilitation, encouragement and protection. In a limited number of treaties, however, the title wording does not go beyond the mere characterization of

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    Jude T. Amos

    //

    9 December 2025
  • Taxation

    BEPS MLI Parties and Non-Parties

    BEPS MLI Parties are States and jurisdictions for which the instrument is in force (Article 2(1)(b) of the BEPS MLI). This note covers the differences in the length of time (number of days) it took for signatories to become Parties, and the current numbers for Parties and non-Parties. 1. Length of the Period from Signature

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    Jude T. Amos

    //

    9 December 2025
  • Taxation

    BEPS MLI Signatories and Non-Signatories

    This note provides an overview of the jurisdictions that have signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI). It also covers the representation of both signatories and non-signatories across the main geographical regions as well as within various regional economic organizations and other groupings.

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    Jude T. Amos

    //

    9 December 2025

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Recent Posts


  • What do the Titles of Double Taxation Agreements Reveal about their Objectives?7 December 2025
  • The Objectives of Bilateral Investment Treaties as Expressed in their Preambles (Part II)3 December 2025
  • The Objectives of Bilateral Investment Treaties as Expressed in their Preambles (Part I)2 December 2025
  • What do the Titles of Bilateral Investment Treaties Reveal about their Focus?29 November 2025

Subject


  • Investment (3)
  • Taxation (3)

Topic


BEPS MLI Bilateral Investment Treaties Comprehensive Double Taxation Agreements Non-Parties Non-Signatories Parties Signatories The focus of Bilateral Investment Treaties Treaty objectives Treaty preambles Treaty titles

Jurisdiction


Argentina Australia Barbados Brazil Canada China (P.R.) Global Hong Kong (China SAR) Iran Ireland Japan Kenya Korea (Republic) Malta Mauritius Netherlands (the) New Zealand Nigeria Panama Portugal Saudi Arabia Singapore South Africa Spain Trinidad and Tobago United Kingdom (the) United States of America

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