International Investment Agreements (IIA)

Arne Schnitger and Christian Kaeser talk in this episode with
Robert J. Danon, Professor of International Tax Law at the
University of Lausanne, tax lawyer and chair of the Permanent
Scientific Committee (PSC) of the International Fiscal Association
(IFA). After an overview about the IFA core objectives and the main
topics of the IFA Congress in Cancun this October, Robert outlines
the different types of Investment Agreements and the relation
between the Investment Treaty Regime and Double Tax Treaties (DTT).
Arne, Christian and Robert discuss the differences between MAP
procedures under a DTT and the investment dispute procedures
(investment tribunal), the relevance of the OECD commentaries for
Investment Agreements and further aspects.