'Taxing' TWAIL: A Preliminary Inquiry into TWAIL's Application to the Taxation of Foreign Direct Investment

in International Community Law Review
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Abstract

Third World Approaches to International Law (TWAIL) provides a theoretical and methodological framework for unpacking international law's exclusion and marginalisation of Third World peoples. While TWAIL scholarship has explored a number of areas, there is hardly any TWAIL literature exploring the relationship between international law and taxation. Using the example of Double Taxation Agreements (DTAs) and Development Cooperation Agreements (DCAs), this article considers how taxation can be written into TWAIL scholarship.

'Taxing' TWAIL: A Preliminary Inquiry into TWAIL's Application to the Taxation of Foreign Direct Investment

in International Community Law Review

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