Call for Papers Intertax Special Issue - Global Minimum Tax and Investment Treaty Arbitration

Intertax is inviting authors to participate in a special issue on the Global Minimum Tax and Investment Treaty Arbitration, sending us abstracts of your proposed papers. We will select the best abstracts.

 We are looking to publish papers that analyse the characteristics of Pillar 2 rules and their potential interferences with common norms found in international investment agreements. Concrete questions interested authors could address include the following: Does the implementation of the “Pillar 2” rules raise concerns under the fair-and-equitable treatment standard or other non-discrimination (NT, MFN) rules? What about ‘legitimate expectations’ of investors in general/relating to specific tax incentives, e.g. through the introduction of a QDMTT? May the UTPR by virtue of its design as a tax on entities independent of its profits, create a specific risk of expropriation? If any such rules give rise to ‘damages’, how would they be calculated?

 Authors are welcome to address these topics from various angles, including more general and more narrowly technical ones. For example, they could focus on the relationship between tax treaties, investment treaties and general principles of international law (e.g. non-expropriation, non-discrimination) and international tax law (e.g. genuine link for jurisdiction to tax, separate entity taxation) as well as their interaction with EU law.

 The editors consider the viewpoint of emerging and developing countries of particular interest and would like to specifically invite authors with expertise on their perspective.

In preparation for this special issue:

• Abstracts should be sent before the 20^th of December;
•  We will select the abstracts by 10 January 2024, and
• Organise a seminar in July 2024;
• A draft version of the papers should be sent by 14 June 2024;
• Final drafts will need to be sent by two weeks after the Seminar.

Papers will then be submitted to double blind peer review, which means that we cannot guarantee publication in Intertax (but, from past experience, seminars have been helpful and stimulating for authors and we very much hope that this year’s seminar would also be a positive experience regardless of the result of the peer review process).

Application details:

Please send an email with your abstract before the 20^th of December to the general editor of Intertax, Ana Paula Dourado (anadourado@fd.ulisboa.pt) Please use as subject line “Special Issue Pillar 2 and Investment Treaty Arbitration” and add Raphael Monteiro (raphaelmonteiro@fd.ulisboa.pt) in cc. The abstract should be no longer than 300 words.