{"id":"https://openalex.org/W4390286341","doi":"https://doi.org/10.59403/2b5vwg1","title":"International Investment Agreements and the International Tax System: The Potential of Complementarity and Harmonious Interpretation","display_name":"International Investment Agreements and the International Tax System: The Potential of Complementarity and Harmonious Interpretation","publication_year":2021,"publication_date":"2021-11-07","ids":{"openalex":"https://openalex.org/W4390286341","doi":"https://doi.org/10.59403/2b5vwg1"},"language":"en","primary_location":{"id":"doi:10.59403/2b5vwg1","doi":"https://doi.org/10.59403/2b5vwg1","is_oa":false,"landing_page_url":"https://doi.org/10.59403/2b5vwg1","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://serval.unil.ch/notice/serval:BIB_78F69838C52E","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004583182","display_name":"Robert J. Danon","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R.J. Danon","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5051851397","display_name":"Sebastian Wuschka","orcid":"https://orcid.org/0000-0002-5714-3569","observed_orcids":["https://orcid.org/0000-0002-5714-3569"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. Wuschka","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.8273,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.91169674,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"75","issue":"11/12","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.6234999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.6234999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12040","display_name":"International Arbitration and Investment Law","score":0.3483999967575073,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.023600000888109207,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-investment-agreements","display_name":"investment treaties","score":0.9639999866485596},{"id":"https://openalex.org/keywords/international-tax-system","display_name":"international tax regime","score":0.7919999957084656},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.9039999842643738},{"id":"https://openalex.org/keywords/complementarity","display_name":"complementarity","score":0.7409999966621399},{"id":"https://openalex.org/keywords/harmonious-interpretation","display_name":"harmonious interpretation","score":0.9909999966621399},{"id":"https://openalex.org/keywords/treaty-interpretation","display_name":"treaty interpretation","score":0.5690000057220459}],"concepts":[{"id":"https://openalex.org/C202269582","wikidata":"https://www.wikidata.org/wiki/Q2644277","display_name":"Complementarity (molecular biology)","level":2,"score":0.8818511962890625},{"id":"https://openalex.org/C2992823438","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"International investment","level":3,"score":0.7331662774085999},{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.5923769474029541},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5720797181129456},{"id":"https://openalex.org/C2779010840","wikidata":"https://www.wikidata.org/wiki/Q131569","display_name":"Treaty","level":2,"score":0.5340715050697327},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.5259321331977844},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.497344046831131},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.46477964520454407},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.45827341079711914},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3611775040626526},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.3426007628440857},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.24159494042396545},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.20758405327796936},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C54355233","wikidata":"https://www.wikidata.org/wiki/Q7162","display_name":"Genetics","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.59403/2b5vwg1","doi":"https://doi.org/10.59403/2b5vwg1","is_oa":false,"landing_page_url":"https://doi.org/10.59403/2b5vwg1","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation","raw_type":"journal-article"},{"id":"pmh:oai:serval.unil.ch:BIB_78F69838C52E","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_78F69838C52E","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation, vol. 75, no. 11/12, pp. 687-703","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:iris.unil.ch:iris/201238","doi":null,"is_oa":true,"landing_page_url":"https://iris.unil.ch/handle/iris/201238","pdf_url":"https://iris.unil.ch/bitstreams/e2db7e65-d214-4392-a414-375729bc8094/download","source":{"id":"https://openalex.org/S7407055444","display_name":"IRIS","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"}],"best_oa_location":{"id":"pmh:oai:serval.unil.ch:BIB_78F69838C52E","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_78F69838C52E","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation, vol. 75, no. 11/12, pp. 687-703","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390286341.pdf","grobid_xml":"https://content.openalex.org/works/W4390286341.grobid-xml"},"referenced_works_count":26,"referenced_works":["https://openalex.org/W202522711","https://openalex.org/W614363098","https://openalex.org/W1812138489","https://openalex.org/W1969119289","https://openalex.org/W2088542853","https://openalex.org/W2109001208","https://openalex.org/W2112299828","https://openalex.org/W2119432275","https://openalex.org/W2139516783","https://openalex.org/W2414092664","https://openalex.org/W2946341709","https://openalex.org/W3024561347","https://openalex.org/W3088776662","https://openalex.org/W4214591634","https://openalex.org/W4237124187","https://openalex.org/W4237179700","https://openalex.org/W4252890328","https://openalex.org/W4389987586","https://openalex.org/W4390286272","https://openalex.org/W4390288090","https://openalex.org/W4394648410","https://openalex.org/W4394648424","https://openalex.org/W4394648489","https://openalex.org/W4394993383","https://openalex.org/W4396716783","https://openalex.org/W6739133856"],"related_works":["https://openalex.org/W3033589693","https://openalex.org/W4392526417","https://openalex.org/W4408249490","https://openalex.org/W3143595776","https://openalex.org/W4237790289","https://openalex.org/W2059633944","https://openalex.org/W7057322386","https://openalex.org/W4406727078","https://openalex.org/W7014953047","https://openalex.org/W4392288604"],"abstract_inverted_index":{"In":[0],"this":[1],"contribution":[2],"to":[3],"the":[4,9,21,36,44,49],"75th":[5],"anniversary":[6],"issue":[7],"of":[8,38],"Bulletin":[10],"for":[11],"International":[12],"Taxation,":[13],"Professor":[14],"Robert":[15],"Danon":[16],"and":[17,27,40,48],"Sebastian":[18],"Wuschka":[19],"discuss":[20],"interplay":[22],"between":[23,43],"international":[24,50],"investment":[25,45],"agreements":[26],"corporate":[28],"taxation":[29],"measures.":[30],"The":[31],"authors":[32],"shed":[33],"light":[34],"on":[35],"potential":[37],"complementarity":[39],"harmonious":[41],"interpretation":[42],"treaty":[46],"regime":[47],"tax":[51],"system.":[52]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-12-28T00:00:00"}
