Chapter

Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context

Christian Tietje and Karoline Kampermann

in International Investment Law and Comparative Public Law

Published in print October 2010 | ISBN: 9780199589104
Published online January 2011 | e-ISBN: 9780191595455 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199589104.003.0018
Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context

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Taxation of foreign investment plays a major role in the relationship between foreign investors and host States. It might be used as an instrument by governments not only to raise revenue but also for the purpose of regulating foreign investment within the respective State. This chapter clarifies the interpretation of investment law standards as far as their impact on tax matters is concerned. Following the conceptual approach of the book this is done via a comparative public law analysis. It looks at a range of selected domestic legal orders worldwide in order to examine the (non-)existence of a representative prevalent praxis as to the scope and form of domestic, i.e., constitutional, limitations on the national tax legislator. The general principles of law concerning the exercise of State tax power vis-à-vis foreign investors extracted from this constitutional comparison are then considered in an international investment law context.

Keywords: taxation; foreign investment; regulation; constitutional limitations; tax legislator; investment law standards; public law analysis

Chapter.  14817 words. 

Subjects: Constitutional and Administrative Law

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