The Knowledge to Act


UNIGE-IISD Lunch Series on Investment Disputes: Implementing the OECD Tax Erosion and Profit Shifting Action Items

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Investor–state dispute settlement cases have significant public policy implications, including in the areas of health, environmental protection, economic development and taxation.

This lunch series aims to examine the relationship between international investment law cases and sustainable development goals and policies. We invite international and national policy-makers, academics and students with different backgrounds to explore and discuss selected cases.

Implementing the OECD Tax Erosion and Profit Shifting Action Items: What impacts will investment arbitration have? Bogdanova v. Moldova, Enron v. Argentina and others

The Base Erosion and Profit Shifting (BEPS) Action Plan adopted in 2013 by the Organisation for Economic Co-operation and Development (OECD) presents 15 action items aimed at reducing the ability of companies to employ BEPS practices that shift profits and taxes out of many countries to tax havens. Yet the current national and international investment frameworks are becoming a hindrance to the implementation of the OECD items.

At this lunch event, we discussed the potential impacts of international investment law and arbitration on the ability of governments to reply to corporate practices that affect the ability of governments to collect revenues. Does investment arbitration pose barriers to governments implementing these new standards? How do arbitration tribunals deal with this issue? And how could states address this issue in future investment treaty practice? Howard Mann discussed Bogdanova v. Moldova, Enron v. Argentina and other cases.

Thursday, October 19, 2017 
from 12:30 to 13:45
University of Geneva
Uni Mail
40 bd du Pont
 Room 4050


Howard Mann is the Senior International Law Advisor at IISD, and has over 20 years of experience with international investment law and arbitration decisions. He has authored numerous papers and articles on the subject and served on advisory committees at the national and international levels. He is currently leading a project on countering tax base erosion and profit shifting by investors in the mining sector for the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development.

To register or for more information please contact: Fariba DiBenedetto-Achtari at

Event details

  • October 19, 2017

  • University of Geneva

  • Uni Mail, 40 bd du Pont-d’Arve, Geneva, Room 4050

Event Materials