unctad.org | International Framework
International Framework
 
World Investment Directory contains information on four major legally-binding multilateral instruments. Each of those instruments deals with a specific issue that is considered to be of importance for relations between foreign direct investors and host countries, namely, the settlement of disputes between States and investors from other States; the recognition and enforcement of foreign arbitral awards; industrial property rights; and investment guarantees for non-commercial risks (that is, expropriation).
 
With respect to bilateral treaties, World Investment Directory provides information on two types of treaties, namely, bilateral treaties for the promotion and protection of foreign investment (BITs) and bilateral treaties for the avoidance of double taxation (DTTs). The former deal exclusively with investment issues. The latter deal with a very significant aspect of foreign investment management, namely, the harmonization of tax rules on income and capital distribution between home and host countries and territories. Both types of treaties have been concluded in large numbers between countries from all regions of the world and are considered to be important policy instruments for the promotion of investment flows to countries and territories.

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