Tax Liability and Inarbitrability in International Commercial ArbitrationJournal of Transnational Law and Policy
AbstractThis essay engages in a narrow but crucial inquiry into the limits the inarbitrability defense may now impose upon the exercise of arbitral jurisdiction. While it is assumed that matters relating directly to status and capacity, testamentary dispositions, and title to immovable property fall outside the jurisdictional reach of international arbitrators, the question becomes whether any national regulatory laws, such as tax laws, benefit from the same status of inviolability.
Citation InformationThomas E. Carbonneau and Andrew W. Sheldrick. "Tax Liability and Inarbitrability in International Commercial Arbitration" Journal of Transnational Law and Policy Vol. 1 (1992) p. 23
Available at: http://works.bepress.com/thomas-carbonneau/28/