Author: Jude T. Amos
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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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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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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