Grandfather Clause
A clause in an agreement (especially in the General Agreement on Tariffs and Trade - GATT) that allows the parties to exempt certain things that were in existence before the agreement was reached.
A clause in an agreement (especially in the General Agreement on Tariffs and Trade - GATT) that allows the parties to exempt certain things that were in existence before the agreement was reached.
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2. Offshore
4. Tax Havens
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