Bilateral agreements to promote and protect investments enhance legal certainty for companies investing abroad, thus providing protection against discrimination and expropriation without compensation, a factor of great importance, especially for small businesses venturing into foreign markets. IiA Navigator This database of IAs – the IIA browser – is managed by UNCTAD`s IIA Section. You can browse the IIAs concluded by a particular country or group of countries, view the recently concluded ais or use the extended contract search for demanding research tailored to your needs. Please cite UNCTAD, International Investment Agreements Navigator, available under investmentpolicy.unctad.org/international-investment-agreements/ Unlike trade in goods and services, there is no single multilateral agreement on investment protection. In contrast, states have concluded bilateral or multilateral investment agreements (NTBs or MIT) that protect individuals or companies from one country that invest in another country. Although the text of these treaties was different, it was government practice to include similar standards in all agreements. The website of the United Nations Conference on Trade and Development (UNCTAD) defines bilateral investment agreements as “agreements between two countries to promote, promote and mutually protect investments in each other`s territories by companies established in both countries”. The organization provides an in-depth search engine on this site to consult the agreements currently in force. The main purpose of international tax treaties is to regulate the distribution of taxes on the global income of multinationals among countries. In most cases, this involves the elimination of double taxation. The crux of the matter lies in the differences of opinion between countries on who is responsible for the taxable income of multinationals. Most often, these conflicts are dealt with through bilateral agreements dealing exclusively with the taxation of income and sometimes with capital.

Nevertheless, some multilateral tax and bilateral agreements have also been concluded in the past, which deal with taxation and other issues. By providing investors operating abroad with additional security and security under international law, AI companies can encourage companies to invest abroad. While there is a scientific debate on the extent to which AIFs increase the volume of FDI flows to the host countries of the signatories, policymakers tend to consider that AEAs encourage cross-border investment and thus also support economic development. Among other things, foreign direct investment can facilitate capital and technology inflows into host countries, contribute to job creation and have other positive spillover effects. Accordingly, governments of developing countries are endeavouring to put in place an appropriate framework to promote such flows, including by concluding the IIA. . . .