Investment treaties | No exclusion of taxation from the scope of the treaty | Carve-out clauses excluding tax matters entirely | Carve-out clauses excluding some kinds of taxation measures | Carve-out clauses excluding the application of certain investment standards of treatment to taxation |
---|---|---|---|---|
Albania | X | X NT | ||
Algeria | X | X NT | ||
Argentina | X | |||
Bahrain | X | |||
Bolivia | X | |||
CETA | X | X | X NT+MFN | |
Chile | X | |||
China | X | X NT+MFN | ||
Colombia | X | |||
Costa Rica | X | X NT | ||
Cuba | X | |||
Dominican | X | |||
Republic | ||||
Egypt | X | X NT | ||
El Salvador | X | |||
Equatorial | X | |||
Guinea | ||||
Gabon | X | |||
Georgia | X | |||
Honduras | X | |||
Iran | X | |||
Jamaica | X | |||
Jordan | X | |||
Kazakhstan | X | |||
Korea | X | |||
Kuwait | X | X NT | ||
Kyrgyzstan | X | |||
Lebanon | X | X NT | ||
Libya | X | |||
Malaysia | X | |||
Mauritania | X | X NT | ||
Mexico | X | X NT | ||
Moldova | X | |||
Montenegro | X | X NT | ||
Morocco | X | X NT | ||
Namibia | X | X NT | ||
Nicaragua | X | |||
Nigeria | X | |||
North | X | |||
Macedonia | ||||
Pakistan | X | |||
Panama | X | X NT | ||
Paraguay | X | |||
Peru | X | |||
Philippines | X | X NT | ||
Russian | X | |||
Federation | ||||
Saudi | X | |||
Arabia | ||||
Senegal | X | X NT | ||
South | X | |||
Africa | ||||
Syria | X | |||
Tunisia | X | |||
Turkey | X | |||
Turkmenistan | X | |||
Ukraine | X | X NT | ||
Uzbekistan | X | X NT | ||
Venezuela | X | |||
Vietnam | X | X NT+MFN |