The UOI contended that Vodafone invoked the second arbitration clause through Vodafone UK under the India-UK BIPA to assert the same claims it had raised in the previous arbitration (under the India-Netherlands BIPA). The UOI claimed that as the India-Netherlands BIPA did not envisage tax disputes being arbitrated under it, Vodafone engaged in treaty shopping to make their claims maintainable. The UOI stressed on the fact that Vodafone UK and Vodafone Netherlands were one and the same entity as they were in the "same vertical corporate chain".