Tomorrow (Wednesday) at 11:35 EDT via zoom, Prof. Tandon will present her working paper, entitled “International Investment Agreements vs. Tax Policy: The grey area in international law.” The paper examines India’s retroactive capital gains tax on offshore indirect transfers and the decision of Cairn and Vodafone to prevent the application of the tax to them via investor-state dispute resolution procedures in bilateral investment treaties instead of competent authority-based dispute resolution procedures in tax treaties. Tandon examines the implications of such forum shopping to avoid tax.
As always, all are welcome to join.