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States should take a prudential approach to the implementation of GLoBE rules to avoid ISDS

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  • Bedoya, Fernando
  • Lassala, Belén

Abstract

The implementation of the GloBE rules deriving from the OECD Inclusive Framework on Base Erosion and Profit Shifting can potentially impact investor's rights under international investment agreements, through the withdrawal of tax incentives. This Perspective identifies ways to limit States' exposure to investor-state dispute settlement.

Suggested Citation

  • Bedoya, Fernando & Lassala, Belén, 2024. "States should take a prudential approach to the implementation of GLoBE rules to avoid ISDS," Columbia FDI Perspectives 393, Columbia University, Columbia Center on Sustainable Investment (CCSI).
    • Handle: RePEc:zbw:colfdi:303497
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