Franck Le Mentec authored Les demandes de brutage fiscal en matière d’arbitrage international d’investissement (Tax Gross-Up Claims in International Arbitration Procedures), which was published in Revue de l’arbitrage Vol. 2024, No. 1.

The submission of tax gross-up requests for indemnities that can be claimed during arbitration proceedings by the injured parties is critical. The objective of such requests is to include the tax consequences in the calculation made by the arbitrators of the compensation for damages. The analysis of arbitration decisions most often reveals a poor appreciation of this issue, whether on the part of the parties or the judges. Several remedies can be considered.