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Preserving Tax Sovereignty

As countries negotiate the UN Framework Convention on International Tax Cooperation, this report examines how its provisions can be shaped to prevent tax disputes from being redirected into ISDS, ensuring they are addressed through tax-specific mechanisms.
Report August 5, 2026

Tax Incentives in National Investment Laws

This report maps the design, legal structure, and governance arrangements of tax incentives across 105 national investment laws to support better coordination among the institutions that shape these policies and help countries attract quality investment.
Report April 28, 2026

Reforming Investment Contracts

Investment contracts are a central but often overlooked component of investment governance. This brief explains why reforming them is essential to ensure coherence with treaties and domestic laws, reduce risks for governments, and better align investment with sustainable development.
Brief March 20, 2026

Arbitration and the United Nations Framework Convention on Tax

This brief examines the risks of using investor–state dispute settlement (ISDS) for cross-border tax disputes under the UN Framework Convention on Tax, showing why ISDS is ill-suited and offering a baseline for negotiators exploring alternative arbitration options in the protocol.
Brief January 28, 2026