Le débat portant sur la relation entre la protection des droits de l'homme et la protection des investissements étrangers n’est pas nouveau. Quand cette dernière et la protection des droits de l'homme des peuples locaux s'opposent, quelle solution le régime du droit de l'investissement devrait-il proposer? Est-il possible d'inclure la protection des droits de l'homme des investisseurs étrangers dans le régime du droit international de l'investissement? Il faudrait trouver le moyen de rendre le régime du droit international de l'investissement compatible avec le régime du droit international des droits de l'homme. C'est le problème principal que cette thèse souhaite traiter. Je propose d'inclure la protection des droits de l'homme par le biais de la clause du traitement juste et équitable (TJE) dans les TBI. Le sens littéral du TJE est de donner aux investisseurs étrangers le traitement qu'ils méritent. Cela veut dire que l'on ne devrait leur donner ni plus ni moins que ce qu'ils méritent. On leur donne plus quand leur investissement est protégé sans que l'on accorde l'attention qui lui revient à la protection des droits de l'homme des peuples locaux. En même temps, les investisseurs étrangers méritent un environnement d'investissement dans lequel leurs droits de l'homme sont respectés. Pour l'argument de la cohérence, on a pu voir que le TJE était en général la mise en œuvre de l'état de droit. Les investisseurs étrangers méritent un environnement d'investissement où l'état de droit existe. L'état de droit inclut la protection des droits de l'homme. Les investisseurs étrangers méritent un environnement d'investissement où les droits de l'homme sont protégés. / The relationship between human rights protection and foreign investment protection has been an issue that has been widely discussed. When the foreign investment protection and the human rights protection of local people conflicts, how should the investment law regime solve the problem? Moreover, is it possible that foreign investors' human rights protection be included in the international investment law regime? The international investment law regime should find a way to make itself compatible with international human rights law regime. The aforementioned is the major issue that this thesis intends to address. I have proposed to include human rights protection through the fair and equitable treatment (FET) clause in BITs. The literal meaning of FET is to give foreign investors the treatment that they deserve. This means that foreign investors should not be given neither less than they deserve, nor more than they deserve. Foreign investors were given more than they deserve when their investment were protected without giving due regard to local people's human rights protection. Meanwhile, foreign investors deserve an investment environment where their human rights are protected. For the coherence argument, FET is generally the implementation of the rule of law. In its interpretation, there is a presupposed warrant. The warrant is "foreign investors deserve an investment environment where rule of law is implemented." Foreign investors deserve an investment environment where rule of law is implemented. Rule of law includes the protection of human rights. Foreign investors therefore deserve an investment environment where the protection of human rights is implemented.

Diss. Åbo : Åbo Akademi.

The paper tries to analyze the tax reforms in new EU member states, and to understand how these developments came into existence. Despite several commonalities we argue that across country variation is very much present, especially in the areas of degree of dependence on indirect taxes as well as the share of each component in total tax revenue. Our preliminary evidence indicates that there are three identifiable groupings; Hungary, Slovenia and Czech Republic as the first, Poland and Slovakia as the second, and the rest of the countries as the third. From the clusters we claim that these differences reflect the underlying the structural characteristics of the economies, particularly the scope of the informal economy and the intensity of competition to attract foreign capital. The paper contributes to the literature in a number of ways. First, it gives a comprehensive overview of reforms and possible explanatory factors. Second, it attempts to categorize the transition countries according to the features of the tax systems adopted. Finally, it establishes a linkage between the informal sector, capital from external sources and why particular modifications were implemented. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

This is a study of several contentious issues in Canadian health policy involving the interaction of public and private payers and for-profit (FP) and not-for-profit (NFP) providers; the influence of health professionals on market structure; and the role of foreign investment. A case study was used, the Ontario physiotherapy market in 2003-2005, with its complex mix of payers and providers and foreign investment opportunities. Key market features were: fragmented but substantial payer influence, effective though uncoordinated cost control across payers, constrained labour supply, and fragmented patient referral sources. These features increased the complexity of providers’ interactions with patients and payers, reducing standardization and therefore favouring local, professional-owned small business FP providers (FP/s) for ambulatory care. NFP Hospitals’ market share declined. The findings generally confirmed expected behavioural differences between FP and NFP providers but expected differences between investor-owned FP providers (FP/c) and FP/s providers were not generally found. FP/s dominated the market, and FP/c providers appeared to mimic FP/s market behaviours, competing in local sub-markets. With no single or dominant payer, cost control difficulties were expected, but all 11 payer categories (public and private) used various cost control mechanisms, resulting in significant collective but uncoordinated influence. Generally, no payer alone supported a provider’s operations. The dominant labour suppliers, regulated physiotherapists, were scarce and exerted significant pressure, affecting market structure by asserting individual preferences and professional interests. FP/s dominance resulted, supported by the traditional patient referral source, physicians in small practices. Very little foreign investment was found despite little protection for domestic providers under NAFTA. In sum, this study showed FP and NFP provider stereotypes are subject to payer pressure: FP/c organizations can adapt by mimicking FP/s, and payers can modify NFPs’ assumed community orientation. Labour shortages and historical referral patterns can make individual professionals and their preferences more influential than their collective profession without diminishing the importance of professional interests. The degree and structure of payer control can make a market unattractive to foreign investors. Finally, this market – neither a planned or standard market – had a service provision pattern more broadly influenced by professionalism and practitioner interests than policies or prices.

It has been argued that technology and productivity spillovers from foreign direct investment are the most important channels for the diffusion of modern technology to locally-owned firms in the MNCs’ host countries. Yet, existing empirical studies differ in their appraisals of the size and significance of spillovers. In this dissertation, we examine the technology imports of U.S. multinationals in 33 host countries, and more detailed information on foreign direct investment in Mexican manufacturing in 1970 and 1975, and propose – unlike earlier studies – that spillovers are not only exogenous effects of foreign presence, but also functions of various host country characteristics. We argue that the potential for spillovers from imitation of MNC technology depends on the technology imports of MNC affiliates – these, in turn, seem to be determined by factors such as the host country’s technological capability, the presence of technology transfer requirements, and the level of competition facing the affiliate. Some of the variables also appear to influence the local firms’ abilities and ambitions to imitate MNC technology. In addition, the effects of MNC presence on the level of competition (and the spillovers that occur when local firms are forced to become more efficient in order to maintain profits and market shares) are probably endogenously determined by the behavior of foreign affiliates and local firms: the two types of firms co-exist peacefully in some countries and industries, but compete fiercely in other locations. Consequently, spillovers may be important or insignificant depending on the characteristics of the host country. It is also possible that host country policies have some impact on spillovers. / Diss. Stockholm : Handelshögsk.

O presente trabalho tem como objeto a comparação entre a arbitragem comercial brasileira envolvendo a administração pública e a arbitragem de investimento no âmbito do International Centre for Settlement of Investment Disputes (ICSID, sigla em inglês) - fórum mundialmente mais utilizado para resolver controvérsias entre investidor estrangeiro e Estado hospedeiro. Para cumprir este objetivo contextualiza-se o investimento estrangeiro no cenário global e como ele vem sendo tratado pela legislação brasileira, verifica-se a forma de operacionalização das arbitragens no âmbito do ICSID. Ainda, discute-se a arbitrabilidade, o direito aplicável e a forma de execução de sentenças pela referida Instituição, tanto de forma teórica como por meio de análise de casos. Foram selecionados casos paradigmas decididos no ICSID. Apresenta-se a legislação brasileira, no que tange a arbitragem envolvendo a administração pública e comparam-se as seguintes características com as da arbitragem ICSID: arbitrabilidade, direito aplicável; consentimento; procedimento arbitral, execução de sentença. Com a análise resultante deste estudo, revela-se que em termos de procedimento, consentimento e execução de sentença não há relevantes diferenças entre ambas as arbitragens. As características com as maiores diferenças de aplicação em ambos os sistemas são o direito aplicável e a arbitrabilidade. E, demonstrou-se que o sistema ICSID e os tratados ou acordos internacionais oferecem maior proteção ao investidor estrangeiro, enquanto a arbitragem com a administração pública brasileira, oferece mais instrumento de proteção ao Estado, como obrigatoriedade de utilização da lei local. / The object of this study is the comparison between the Brazilian commercial arbitration involving the public administration and the investment arbitration under the International Centre for Settlement of Investment Disputes (ICSID), which is the most utilized forum to resolve disputes among foreign investor and the host State. In order to fulfill this objective the foreign investment is placed in context within the global scenario and how it has been treated in Brazilian legal framework, identifying the arbitration operationalization under the ICSID. Also is discussed the arbitrability, the applicable law and the form of award enforcement by the said institution, both theoretically and through case laws. Model cases decided by the ICSID were selected. Brazilian legislation regarding arbitration involving the public administration is presented. and following features was compared with the ICSID arbitration characteristics: arbitrability, applicable law; consent; arbitral proceeding, award enforcement. The resulting analysis of this study reveal that there are no relevant differences in terms of proceeding, consent and award enforcement between both arbitrations models. The features that presented larger application differences on both systems are the applicable law and arbitrability. Moreover, ICSID system and the international treaties or agreements offer higher protection to the foreign investor, the arbitration with the Brazilian public administration, can be more protective to the state, especially because of the use os local laws.

O presente trabalho tem como objeto a comparação entre a arbitragem comercial brasileira envolvendo a administração pública e a arbitragem de investimento no âmbito do International Centre for Settlement of Investment Disputes (ICSID, sigla em inglês) - fórum mundialmente mais utilizado para resolver controvérsias entre investidor estrangeiro e Estado hospedeiro. Para cumprir este objetivo contextualiza-se o investimento estrangeiro no cenário global e como ele vem sendo tratado pela legislação brasileira, verifica-se a forma de operacionalização das arbitragens no âmbito do ICSID. Ainda, discute-se a arbitrabilidade, o direito aplicável e a forma de execução de sentenças pela referida Instituição, tanto de forma teórica como por meio de análise de casos. Foram selecionados casos paradigmas decididos no ICSID. Apresenta-se a legislação brasileira, no que tange a arbitragem envolvendo a administração pública e comparam-se as seguintes características com as da arbitragem ICSID: arbitrabilidade, direito aplicável; consentimento; procedimento arbitral, execução de sentença. Com a análise resultante deste estudo, revela-se que em termos de procedimento, consentimento e execução de sentença não há relevantes diferenças entre ambas as arbitragens. As características com as maiores diferenças de aplicação em ambos os sistemas são o direito aplicável e a arbitrabilidade. E, demonstrou-se que o sistema ICSID e os tratados ou acordos internacionais oferecem maior proteção ao investidor estrangeiro, enquanto a arbitragem com a administração pública brasileira, oferece mais instrumento de proteção ao Estado, como obrigatoriedade de utilização da lei local. / The object of this study is the comparison between the Brazilian commercial arbitration involving the public administration and the investment arbitration under the International Centre for Settlement of Investment Disputes (ICSID), which is the most utilized forum to resolve disputes among foreign investor and the host State. In order to fulfill this objective the foreign investment is placed in context within the global scenario and how it has been treated in Brazilian legal framework, identifying the arbitration operationalization under the ICSID. Also is discussed the arbitrability, the applicable law and the form of award enforcement by the said institution, both theoretically and through case laws. Model cases decided by the ICSID were selected. Brazilian legislation regarding arbitration involving the public administration is presented. and following features was compared with the ICSID arbitration characteristics: arbitrability, applicable law; consent; arbitral proceeding, award enforcement. The resulting analysis of this study reveal that there are no relevant differences in terms of proceeding, consent and award enforcement between both arbitrations models. The features that presented larger application differences on both systems are the applicable law and arbitrability. Moreover, ICSID system and the international treaties or agreements offer higher protection to the foreign investor, the arbitration with the Brazilian public administration, can be more protective to the state, especially because of the use os local laws.

O presente trabalho tem como objeto a comparação entre a arbitragem comercial brasileira envolvendo a administração pública e a arbitragem de investimento no âmbito do International Centre for Settlement of Investment Disputes (ICSID, sigla em inglês) - fórum mundialmente mais utilizado para resolver controvérsias entre investidor estrangeiro e Estado hospedeiro. Para cumprir este objetivo contextualiza-se o investimento estrangeiro no cenário global e como ele vem sendo tratado pela legislação brasileira, verifica-se a forma de operacionalização das arbitragens no âmbito do ICSID. Ainda, discute-se a arbitrabilidade, o direito aplicável e a forma de execução de sentenças pela referida Instituição, tanto de forma teórica como por meio de análise de casos. Foram selecionados casos paradigmas decididos no ICSID. Apresenta-se a legislação brasileira, no que tange a arbitragem envolvendo a administração pública e comparam-se as seguintes características com as da arbitragem ICSID: arbitrabilidade, direito aplicável; consentimento; procedimento arbitral, execução de sentença. Com a análise resultante deste estudo, revela-se que em termos de procedimento, consentimento e execução de sentença não há relevantes diferenças entre ambas as arbitragens. As características com as maiores diferenças de aplicação em ambos os sistemas são o direito aplicável e a arbitrabilidade. E, demonstrou-se que o sistema ICSID e os tratados ou acordos internacionais oferecem maior proteção ao investidor estrangeiro, enquanto a arbitragem com a administração pública brasileira, oferece mais instrumento de proteção ao Estado, como obrigatoriedade de utilização da lei local. / The object of this study is the comparison between the Brazilian commercial arbitration involving the public administration and the investment arbitration under the International Centre for Settlement of Investment Disputes (ICSID), which is the most utilized forum to resolve disputes among foreign investor and the host State. In order to fulfill this objective the foreign investment is placed in context within the global scenario and how it has been treated in Brazilian legal framework, identifying the arbitration operationalization under the ICSID. Also is discussed the arbitrability, the applicable law and the form of award enforcement by the said institution, both theoretically and through case laws. Model cases decided by the ICSID were selected. Brazilian legislation regarding arbitration involving the public administration is presented. and following features was compared with the ICSID arbitration characteristics: arbitrability, applicable law; consent; arbitral proceeding, award enforcement. The resulting analysis of this study reveal that there are no relevant differences in terms of proceeding, consent and award enforcement between both arbitrations models. The features that presented larger application differences on both systems are the applicable law and arbitrability. Moreover, ICSID system and the international treaties or agreements offer higher protection to the foreign investor, the arbitration with the Brazilian public administration, can be more protective to the state, especially because of the use os local laws.

O novo contexto do Direito Internacional tem buscado acomodar interesses econômicos às exigências de proteção ambiental, em linha com o desenvolvimento sustentável. Nesse particular, o investimento estrangeiro é elemento-chave e contribui para a aproximação entre Direito Internacional do Investimento Estrangeiro e Direito Internacional Ambiental, tanto em relação à elaboração de normas substantivas quanto aos processos de adjudicação. Embora já existam diversos trabalhos voltados a demonstrar como os investimentos estrangeiros podem contribuir com a preservação ambiental, pouco se tem escrito sobre os aspectos mais práticos dessa interação. Durante muito tempo, o caráter vago e impreciso da redação dos tratados ambientais dificultava sua aplicação às operações dos investidores. Contudo, a crescente consciência de parcela significativa da população mundial sobre a proteção ao meio ambiente está dando vida a cláusulas com conteúdo ambiental até então dormentes. Nesse contexto, o objetivo do presente trabalho é analisar empiricamente qual o tratamento concedido às questões ambientais suscitadas nos casos decididos pelos tribunais do Centro Internacional para Resolução de Disputas de Investimento (International Centre for Settlement of Investment Disputes), o ICSID, no período entre 2000-2013. Para tanto, a pesquisa foi dividida em três partes. A primeira parte é dedicada ao contexto histórico que permitiu a aproximação entre Direito Internacional do Investimento Estrangeiro e do Direito Ambiental Internacional. Na segunda parte o ICSID é apresentado, de modo a compreender sua organização e funcionamento e, principalmente, de que forma as questões ambientais podem ser suscitadas no âmbito das disputas de investimento. E, por fim, os resultados obtidos a partir da pesquisa empírica das decisões proferidas pelos tribunais do ICSID são apresentados, sistematizando os argumentos apresentados pelas partes, bem como aqueles utilizados pelos tribunais ao decidir os litígios de investimento compreendendo a matéria ambiental. / The new context of International Law pursues the accommodation of economic interests to the needs of environmental protection, in line with the sustainable development. To that particular, the foreign investment is a key element and contributes to a closer relation between the Foreign Investment International Law and the Environmental International Law, inasmuch as in relation to the enactment of substantive laws, as towards to enforcement procedures. Although there are several studies aiming at demonstrating how foreign investments may contribute to the environmental protection, few has been written about the most practical aspects of such interaction. For a long time, the vague and imprecise character of the provisions in environmental treaties turn harder their enforcement towards the investment transactions. However, the growth in conscience on environment protection of a substantial portion of the world population has given life to clauses with environmental content that were dormant until recently. In this context, the objective of this study is to make an empiric analysis on the treatment granted to environmental matters raised in cases decided by the tribunals of the International Centre for Settlement of Investment Disputes, the ICSID, in the period between 2000 and 2013. For that, this research is divided in three parts. The first one is dedicated to the historical context that allowed the approximation between Foreign Investment International Law and Environmental International Law. In the second part the ICSID is presented, to allow a better comprehension of its organization and functioning and, mainly, the forms in which environmental matters can be raised within the scope of investment disputes. And, finally, the results obtained with the empiric research on the decisions enacted by the ICSID tribunals are presented, with a systematization of the arguments used by the involved parties, as well as the arguments adopted by the tribunals to decide the investment disputes comprising environmental matters.

O Direito e o investimento estrangeiro guardam uma relação muito íntima. Sabese que o Direito exerce o papel de induzir ou de reduzir o investimento estrangeiro, tendo em conta o tratamento legal conferido ao receber capital ou bens vindos do exterior. O núcleo central da presente tese é o estrangeiro. Costuma-se estudar a relação de investimento, porém é exatamente sobre a discriminação no tratamento conferido ao investidor estrangeiro que reside o principal papel a ser exercido pelo Direito Internacional do Investimento. Diante desta falha metodológica, a presente tese propõe-se estudar uma nova aproximação metodológica para o Direito Internacional do Investimento, sobretudo para adequar sua análise do contemporâneo Direito Internacional Público e seu princípio da cooperação internacional. Ao final da presente tese, conclui-se que o Direito Internacional do Investimento tem analisado as relações das chamadas Empresas Transnacionais e desconsiderado as pequenas e médias empresas, cuja participação no cenário internacional deve ser incentivada, em especial por meio do associativismo, entre empresas nacionais e estrangeiras. / The law and foreign investment maintain a very close relationship. It is known that the law plays the role of inducing or reducing foreign investment, taking into account the legal treatment given to capital or goods received from abroad. The core of this thesis is the foreigner. It is often study the investment relationship, but it is exactly on discrimination in treatment given to foreign investors that lay the main role to be exercised by international Law Investment. Given this methodological weakness, this thesis proposes to study a new methodological approach to the International Investment Law, mainly to adjust its analysis to contemporary International Law and its principle of international cooperation. At the end of this thesis, it is concluded that the International Investment Law already has explored the relationship of the Transnational Corporations and yet disregarded the small and medium companies, whose involvement in the international arena should be encouraged, in particular through associations, among national and foreign companies.