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?

To read Timothy's article, please click here.