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Absent denial of justice, domestic decisions should be given deference
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Claimants insist on right of “exclusivity of proceedings” under Article 26 ICSID Convention
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Costs go Jordan’s way, partially
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Breach of Article 26 ICSID Convention would be irreparable in eyes of majority
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Dissent adopts different reading of Article 26
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Dissenter disagrees that provisional measures are binding
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Two sets of proceedings not as related as the majority assumed
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No irreparable harm (i.e. harm that money could not repair)
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Turning to jurisdictional questions in award, tribunal affirms that BIT protection continues to apply even after disposal of an investment
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Proportionality analysis did not sufficiently consider interference in “the normal functioning” of a State
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Tax “carve-out” not applicable in this case
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Proportionality and urgency tests also met according to majority
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Judicial decisions must be considered in arbitrariness analysis
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Tribunal cannot order provisional measures with respect to third parties
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Distinction between obligations of conduct and of result are unhelpful in this case
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In a forceful dissent, Marcelo Kohen fails to see how key requirements are met
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Majority sees no evidence that Tax Measure was politically-motivated or predetermined
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Other claims fail as well
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Decisions of Jordanian courts assessed under the “Azinian principle”
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Mr Fortier would have found political motivation behind the Tax Measure
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Domestic courts’ interpretation of tax law is tenable
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Claimants’ sale of lucrative telecoms venture prompts a tax assessment in Jordan
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“Azinian Principle” thus means that, absent a denial of justice, respondent cannot be faulted for relying on its own courts’ interpretation
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