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23 Int'l Comm. L. Rev. 1 (2021)

handle is hein.journals/intlfddb23 and id is 1 raw text is: INTERNATIONAL COMMUNITY                     c
BRILL                  LAW REVIEW 23 (2021) 1-3               I R
N IJ H O F F                                                  brill.com/iclr
Special Issue
Customary International Law, Its Formation and Interpretation in
International Tax and Investment Law
Marina Fortuna
PhD Researcher, Faculty of Law, University of Groningen,
Groningen, The Netherlands
mfortuna@rug.nl
This special issue of the International Community Law Review brings together
some of the papers presented at the workshop 'Customary International Law
and its Interpretation in International Tax and Investment Law' that took
place at the University of Groningen on 20 February 2019 organized by the
TRIC1-Law project and the GLOBTAXGOV project.
The articles presented in this Special Issue explore the formation, inter-
pretation and application of customary international law in international tax
and investment law from different vantage points. Two contributions inquire
into the practice of investment tribunals established under the Energy Charter
Treaty to determine how these tribunals shape the content of customary
rules. Similarly to the first two, the third contribution analyzes the practice
of investment tribunals, but with an emphasis on the way these tribunals use
the customary rules of treaty interpretation, as they have been enshrined in
Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT). Finally,
the fourth contribution tackles the complex question of formation of custom-
ary international law in international tax law. The diversity of the subjects
addressed provide a broad picture of the ways in which customary rules form
and evolve through interpretation and application in these two branches of
international law.
Cees Verbury examines the interpretative tools that investor-State tribunals
use to establish the content of rules of customary international law on dam-
ages and reparation. The focus is on investor-State tribunals established under
the Energy Charter Treaty which usually apply the 'full reparation' customary
standard codified by the International Law Commission in the Articles on
State Responsibility. Verburg demonstrates that the object and purpose (the

©  MARINA FORTUNA, 2021 I DOI:10.1163 /18719732-12341455
This is an open access article distributed under the terms of the CC BY 4.0 license.

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