Corporate governance

Treaty shopping and tools for investment treaty reform

 

12 March 2018 8h30-18h00 OECD Conference Centre, Paris, France

The fourth annual OECD Investment Treaty Conference addressed treaty shopping -- a controversial investment treaty issue of policy interest for many governments and stakeholders -- and explored tools to help interested governments improve their investment treaty policies.

Treaty shopping is widespread in the current investment treaty system. Participants discussed methods used, impact, policy issues raised, relevant government treaty policies and other issues.  

The conference also presented the innovative Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to the investment policy community. The MLI was developed by an ad hoc group of over 100 countries to address tax treaty shopping and additional issues. This convention facilitates the swift and consistent implementation of internationally agreed measures into existing bilateral treaties and provides for modification of almost half of the over 3,000 bilateral tax treaties in force today.

A concluding session considered potential tools for reform based on the discussion and prior work by the Freedom of Investment Roundtable, and future steps.    


Strengthening tax treaties to fight tax avoidance

 

 

 

 

 

OECD flags at conference centre entrance 350 pixels wide

MEETING DOCUMENTS

Agenda

 

VENUE

OECD Conference Centre

 

PREVIOUS INVESTMENT TREATY CONFERENCES

2017 - Evaluating and enhancing outcomes of investment treaties

2016 - The quest for balance between investor protection and governments’ right to regulate

2015 - Investment treaties: Policy goals and public support

 

LINKS

OECD Freedom of Investment Roundtable

OECD work on international investment law

 

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