Article

Tax Protectionism and Tax Discrimination: Relevance of Multilateral and Bilateral Trade and Investment Agreements - Timothy Lyons QC

International Tax Conference - 1st October 2013, Sao Paulo - Brazil

This paper addresses three questions. First, what is a trade agreement in the contemporary world? Second, should trade agreements affect tax law, particularly direct tax law? Third, how do trade and investment agreements affect tax law?

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