The fragmentation of international investment and tax dispute settlement: A good idea?

Abstract

Abstract The international investment and tax law regimes are undergoing a process of significant reforms that seek to address existing shortcomings of the mechanisms used for the resolution of investment and tax treaty disputes. These reforms show that policymakers are gradually adopting a fragmented approach towards dispute settlement in both fields, with the establishment of different and unco-ordinated mechanisms. This article argues that, instead of fragmenting investment and tax dispute settlement, states should consider establishing a more unified and coherent framework in order to more adequately mitigate the concerns raised in each field.