Non-discrimination on the Basis of Nationality in International Investment Agreements (IIA’s): a Latin American Tax Perspective

Abstract

Tax-law Professor, U. Rosario (Bogota-Colombia). Founding Partner, Godoy & Hoyos 1* This article was first published by the International Bureau of Fiscal Documentation and Amsterdam University. The term "International Investment Agreements" (IIA's) covers an important range of International Treaties aimed at the protection of investors, investments and the formulation of rules which prevent double taxation. It covers treaties such as Bilateral Investment Treaties (BIT's), Foreign Trade Agreements (FTA's) and Double Taxation Treaties (DTT's). See: The effect of treaties on foreign direct investment. Bilateral investment treaties, double taxation treaties, and investment flows. Edited by Karl. P. Sauvant and Lisa E. Sachs.