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Bilateral Investment Treaties: When Double Taxation Agreements Are Not Enough

Volume 4 No 9    /    Read Article

By Rusudan Shervashidze and Nina Krauthamer

The U.S. enters into bilateral investment treaties to protect and promote foreign investment. Unlike double taxation agreements, which relate exclusively to tax matters, they are not usually seen as a defense mechanism when dealing with foreign tax authorities. Interestingly, they are! Rusudan Shervashidze and Nina Krauthamer explain.    See more →