Jonathan Schwarz: Tax Blog: Good Faith and Treaty Interpretation
4th January 2021
Jonathan's latest blog considers the concept of good faith in the interpretation of treaties by reference to unique provisions in the EU and UK Trade and Cooperation Agreement concluded on 24 December 2020, the UK’s EU (Future Relationship) Act 2020 enacted on 29 December 2020 and the Supreme Court of Canada decision on 18 December 2020 in C.M. Callow Inc. v Zollinger.
Read here: http://kluwertaxblog.com/2021/01/02/good-faith-and-treaty-interpretation/