Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/303497 
Year of Publication: 
2024
Series/Report no.: 
Columbia FDI Perspectives No. 393
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
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.
Document Type: 
Research Report

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