Judith Freedman's research while affiliated with University of Worcester and other places

Publications (2)

Full-text available
Tax matters figured prominently in the Brexit debate. Current signs are, however, that the UK government is not planning the creation of a post-Brexit ‘Singapore on Thames’ as some had predicted. In fact, we are seeing increases to the main corporation tax rate in response to broader international tax developments and the fiscal upheaval caused by...


... Although there are differing views on the validity of the effects of these agreements on national tax law, one has been agreed upon. Thus, it is generally accepted that an international agreement on the avoidance of double taxation may not be the legal basis for the introduction of a new additional tax liability, which was not enshrined in national tax legislation before its expiry (Freedman & Loutzenhiser, 2022). Independently, calling for an agreement on the avoidance of double international taxation, there is no legal norm that would prohibit, neither at the level of international nor constitutional law. ...