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Tax "Veto" As a special jurisdictional and substantive issue in investor-state arbitration: need for reassessment
Abstract
Despite the evolving nature of the global economy and the role of the state from the "nation-states" into "market-states" with emphasis on privatization of hitherto state activities and competitive markets, which entail more external disciplines on state power especially in the areas of trade, investment, and human rights, most governments still viewed taxation as a central element of sovereignty and so are reluctant to accept extensive or heightened international disciplines on their taxing powers.