Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing … introduce the notion of potentially aggressive tax treaties. These are the key treaties in treaty shopping routes, that may lead …

Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing … introduce the notion of potentially aggressive tax treaties. These are the key treaties in treaty shopping routes, that may lead …

stranded investments will be foreign-owned, and can therefore be protected by the more than 2,600 investment treaties that are … in force worldwide. These treaties' compensation requirements are often alleged to dissuade host countries from … bilateral investment treaties they are parties to, that pose the most severe threat to biodiversity protection. It assumes that …