International tax treaties focus on the elimination of double taxation, but may at the same time address related issues such as the prevention of tax evasion. An international investment agreement (IPA) is a kind of treaty between countries that raises questions about cross-border investments, usually for the purpose of protecting, promoting and liberalizing such investments. Most IAEs cover foreign direct investment (FDI) and portfolio investment, but some exclude the latter. Countries that enter into ISAs undertake to comply with specific standards for the treatment of foreign investment in their territory. It also establishes dispute settlement procedures in the event of non-compliance with these obligations. The most common types of EPAs are bilateral investment agreements (NTBs) and preferential trade and investment agreements (EPAs). International tax treaties and double taxation treaties (DTTs) are also considered IIAs, as taxation generally has a significant influence on foreign investment. Bilateral investment agreements focus on the reception, treatment and protection of foreign investments. They generally cover investments by companies or individuals of a country in the territory of its contractor. Preferential trade and investment agreements are agreements for cooperation between countries in the economic and trade fields.

As a rule, they cover a wider range of topics and end at the bilateral or regional level. To be classified dansi, it is necessary to include, among other things, specific provisions concerning foreign investment. International tax treaties focus on the issue of double taxation of international financial activities (e.g.B. They are usually concluded bilaterally, although some agreements also concern a larger number of countries. Statistics show the rapid expansion of CEWs over the past two decades. By the end of 2007, the total number of AIIs had already exceeded 5500[12] and increasingly included the conclusion of PDOs with a focus on investment issues. As the types and contents of IIAs are increasingly diverse and almost all countries are involved in the conclusion of new A.A., the global IIA system has become extremely complex and difficult to pin down. This problem has been compounded by the shift of many States from a bilateral model of investment agreement to a regional model, without completely replacing the existing framework, which has led to an increasingly complex and dense network of investment agreements that will certainly contradict and overlap more and more. Despite this potential to produce development benefits, the changing complexity of the IIA system can also create challenges. Among other things, the complexity of the current IIA network makes it more difficult for countries to maintain policy coherence.